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East Ramapo Central School District – Budget Review (B25-5-2)
… (SED) is required to appoint up to two monitors to the East Ramapo Central School District (District) to provide … ventilation systems, and unsatisfactory overall building quality. Despite the monitors’, the Board’s and … appropriations increasing from 1.7 percent in 2021-22 to 9.2 percent in 2023-24, which exceeds the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2State Comptroller DiNapoli Releases Audits
… a New York City-based not-for-profit organization, is authorized by the State Education Department to provide … with Special Education Requirements – Evaluations (2022-F-26) The New York City Department of Education (DOE) is responsible for evaluating students to determine their …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… did not seek competition when procuring goods and services totaling $561,829, or 48%, of the purchases … many people attended the event. Town of Johnsburg – North Creek Water District Charges (Warren County) Town officials did not effectively manage the North Creek Water District's billing of water charges. This …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … The board and district officials did not ensure that all project change orders were submitted as required to the … did not maintain a complete and current capital asset list. Auditors were unable to definitively locate 32 of 35 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… does not maintain adequate oversight of domestic violence (DV) residences. OCFS officials placed constraints on the … that material information concerning OCFS’ oversight of DV programs was withheld from auditors. Office of General …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… related to basic needs such as shelter, health care, food and transportation. Often, the result is hunger or food insecurity, which is uncertainty or inability to get enough food because of a lack of resources. The consequences can be … between satisfying basic needs such as shelter health care food or transportation …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsPulaski Academy and Central School District - Separation Payments (2020M-20)
… - pdf] Audit Objective Assess whether separation payments to certain District officials were authorized and accurately … employment contracts. Key Findings District officials need to improve the separation payment procedures. We found … payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Corinth Central School District - Medicaid Reimbursements (2019M-129)
… Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for … ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and … claims for reimbursement are submitted and paid for all eligible services provided. Review all unclaimed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… District Treasurer (Treasurer) did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the District calculated the cost or revenue-per-meal equivalent (ME). Although District … fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… rather than the end of the current fiscal year. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… report – pdf] Audit Objective Determine whether Grand Island Central School District (District) officials … Determine whether Grand Island Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userNewcomb Central School District - Claims Audit (2023M-159)
… claims were not properly audited in accordance with New York State Education Law (Education Law) Section 1724 prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Red Creek Central School District – Financial Management (2020M-75)
Determine whether the Board and District officials adequately managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Northern Adirondack Central School District – Leave Accruals (2020M-50)
… Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50South Jefferson Central School District – Payroll (2024M-31)
… employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we … payroll increases were calculated correctly and supported by adequate time records. There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Saratoga Youth Recreation – Financial Activities (2016M-258)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… Madison-Oneida Board of Cooperative Educational Services is governed by a Board of Education (Board) which is composed of nine members elected by the boards of … access rights of payroll system users to ensure access is limited to authorized job duties. Ensure that a payroll …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Garden City Union Free School District – Overtime (2016M-382)
… written procedures that requires employees use the request form and that addresses the approval of overtime for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382