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Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 million. Key Finding The Assistant Superintendent for Business did not always review accrued vacation leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… approximately $67 million. Key Finding The retirement contribution reserve fund balance increased by more than $2.2 … Ensure that the excess funds in the retirement contribution reserve account are used to fund operations in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Waterville Central School District – Criminal History Background Checks (2016M-23)
… Vernon in Oneida County and the Towns of Brookfield and Madison in Madison County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksLongwood Central School District – Purchasing (2016M-16)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $227 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Little Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Duanesburg Central School District – Separation Payments (2014M-67)
… was to examine the District’s calculation of separation payments for the period July 1, 2012 through November 30, … established adequate internal controls over separation payments. Key Recommendations There are no recommendations in … Duanesburg Central School District Separation Payments 2014M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67DiNapoli: Fiscal Stress Remains Low Among Villages
… relatively low among New York's villages," said DiNapoli. "I continue to encourage local officials to be mindful about how practices today might impact budgetary solvency in the … Ellenville (Ulster), Granville (Washington) and Valley Stream (Nassau) were listed in "moderate fiscal stress." The …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, 2014. Background … for the audited programs. Also, United has a collaboration agreement with Bushwick United Headstart (Bushwick) and … documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… travel expenses. This included $51,330 in unsupported vehicle expenses. Kids-Centric did not maintain vehicle logs for certain vehicles or the vehicle logs and other supporting documentation for other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Objective To determine the extent of implementation of the five … that involved bus driver negligence prompted legislation to amend the New York State Vehicle and Traffic Law. The … Program (Program) and establishing and enforcing policies to support the Law’s requirements. Every motor carrier, as …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followLicensing and Monitoring of Proprietary Schools (Follow-Up)
… monitoring schools and utilizing its database to look for warning flags of future closings. Overall, we found that the … monitor them or utilize its database to identify warning flags of future closures. Key Findings Department …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followBank Street College of Education – Compliance With the Reimbursable Cost Manual
… 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to provide Preschool Special Education Itinerant Teacher (SEIT) services and a Preschool Integrated Special … school year, the Center reported serving 73 children in its SEIT program and 24 children in its Preschool …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualChurchville-Chili Central School District – Procurement (2025M-18)
… should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using formal competitive … with New York State General Municipal Law (GML), requests for proposals, or written and verbal quotes, a well-planned …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… period of overall economic decline. As full-time workforce numbers were starting to rebound, the onset of the COVID-19 … governments and school districts likely helped employment numbers recover some in 2022, they remain below 2009 levels. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Comptroller DiNapoli Releases Municipal & School Audits
… records, as required. In July 2023, the former clerk was arrested on charges of petit larceny for stealing nearly …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Real Property Tax Cap Information - Glossary
… in assessed value from the prior roll resulting from new construction, property annexed from another assessing … levy required to pay for 1% would be excluded.) Applies to State and local employee retirement system (ERS), police and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryNew Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-island-central-school-district-s9-19-31.pdf