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Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Determine whether the Manchester-Shortsville Central School District (District) officials properly and … … Determine whether the ManchesterShortsville Central School District District officials properly and transparently …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … accounts were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State … user accounts when access is no longer needed. Develop a breach notification policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsGananda Central School District – Procurement (2021M-86)
… - pdf ] Audit Objective Determine whether Gananda Central School District (District) officials used a competitive … corrective action. … Determine whether Gananda Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… complete report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials … planned to initiate corrective action. … Determine whether Beaver River Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andSpackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Tully Central School District – Network Access Controls (2021M-138)
… 24 that were created for former employees or third-party consultants who no longer work for the District. Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Belfast Central School District – Reserve Funds (2021M-135)
… School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Arlington Central School District – Network User Accounts (2021M-110)
… to officials, we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. … accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Oneida City School District – Information Technology (2020M-80)
… and remove excessive permissions. Monitor employees’ Internet use and enforce the District’s acceptable use policy … written disaster recovery plan is developed and shared with key District officials. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Jefferson Central School District – Fund Balances (2015M-236)
… fiscal year total $6.4 million. Key Findings Reserve balances accumulated to significant levels because District … compensated absences and unemployment insurance, with balances totaling $592,843, appeared to be overfunded when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period … District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which … $9.2 million. Key Findings District officials and employees did not always comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35State Comptroller DiNapoli Releases School District Audits
… funds. The board and district officials did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation for an …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsAn Economic Snapshot of the Bronx - July 2013
The Bronx has come a long way since the 1970s. Both public and private investments have helped create new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2014.pdfUniversity Preparatory Charter School for Young Men - Payroll (2023M-123)
Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/university-preparatory-charter-school-for-young-men-2023-123.pdfState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… Department. He used his $5.7 million embezzlements to buy a yacht, a Mercedes, a Corvette, and Pandora jewels for his wife. My …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaEnforcement of Commission Orders and Other Agreements
… utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance plans) and … applications for potential mergers and acquisitions, rate cases, and other agreements. Often, approval of these …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsFinancial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … having contracts with 139 Providers to operate Programs at 176 sites serving about 16,000 children and youth across …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … and integrated programs to disabled children between the ages of three and five years. During the 2012-13 school year, … certain items claimed on the CFRs for fiscal years 2010-11 and 2011-12. Key Findings For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal … the three fiscal years ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manual