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Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Yeled also operates numerous other programs, such as Head Start, Infant/Toddler Early Intervention, and Women, Infants, … related OTPS costs. The ineligible costs pertained to a Head Start program, an Early Intervention program, a portion …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based (full-day, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center for Child Development … (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines including …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B20-6-4)
… for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and … for sales and use tax, income tax surcharge, sewer rents, metered water sales, utilities gross receipts and …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include instructional school … (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Greenburgh Central School District – Procurement (2024M-147)
… service repair and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147West Irondequoit Central School District – Emergency Drills (2025M-85)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … A’s Profile section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Serven Volunteer Fire Company – Board Oversight (Seneca County) The board did not … As a result, the former district fire department chief, who was also a director of the Border City Hose Company, … was not always properly accounted for, and a director, who was also the Border City Fire District Fire Department …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsNew 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.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square 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/central-square-central-school-district-s9-19-29.pdfEast Ramapo Central School District - Nonpublic School Transportation (2019M-107)
Determine whether the District is providing transportation to eligible nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-107.pdfBuffalo City School District - Charter School Tuition Billing (2019M-122)
Determine whether District officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate.
https://www.osc.ny.gov/files/local-government/audits/pdf/buffalo-2019-122.pdfOnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ontech-charter-high-school-2023-71.pdfCost-Saving Ideas: School District Auditing – Internal Auditor
… or by phone at (518) 474-6541. Inter-municipal and shared service agreements Investigate the feasibility of entering … a person hired through an inter-municipal or shared service agreement an independent contractor a BOCES employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorCost-Saving Ideas: School District Auditing – Audit Committee
… of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor Internal …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeSag Harbor Union Free School District – Claims Auditing (2022M-174)
… Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims auditor ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Brighton Central School District – IT Asset Management (S9-22-6)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Three iPads costing approximately $1,260 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6