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Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, … District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mRye City School District – Payroll and Leave Accruals (2016M-169)
… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of Audit … provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … stated mission is to protect and promote the health of New York State’s diverse population through disease …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli Announces State Contract and Payment Actions for July 2016
… to the Early Care & Learning Council to assist the NYS Child Care Resource and Referral agencies for quality … of Health $14.9 million to Maximus Inc. to assist with the NYS Health Benefit Exchange. Office of Homeland Security and … Security Initiative program. New York State Legislature – Assembly $54,000 to Rossein Associates and $31,000 to Roemer …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-announces-state-contract-and-payment-actions-july-2016Lowville Academy and Central School District – Financial Condition (2015M-220)
… Greig, Harrisburg, Lowville, Martinsburg, Montague, New Bremen, Pinckney, Turin, Watson and West Turin in Lewis …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… through May 21, 2014. Background The Liverpool Central School District is located in the Towns of Clay and Salina in … are no recommendations at this time. … Liverpool Central School District Employee Compensation and Benefits 2014M374 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… claims (totaling about $445 million) lacked certain information. Therefore, we shared our findings with the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Enterprises (MWBEs) and processed agencies’ annual MWBE goal plans and utilization reports, which are used to prepare an overall MWBE program report to the Governor and the Legislature … in State contracts. Preparing and maintaining an updated directory of certified MWBEs. As of April 2014, DED had …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … is governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. Operating expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student … we found nine students’ files did not contain the required proof of residency; three instances where no date was on the … verification process. Key Recommendation Ensure that proof of residence documentation is current and maintained on …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… 2016. Background The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The … operates six schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. … of duties in the payroll process. Ensure that leave time is preapproved, that supporting documentation is retained and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August … school is a public school financed by local, State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The KIPP Tech …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Charter School is a public school financed by local, State and federal resources that is not under the control of the … Findings School officials allowed employees to be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to have contact with …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorClarkstown Central School District – Time and Attendance Records (2017M-150)
… of Audit The purpose of our audit was to determine whether District officials properly enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, … Ensure that student information is entered correctly in the system, including entry and exit dates used for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25