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Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gilboa-conesville-central-school-district-2022-175.pdfTully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tully-2021-138.pdfBriarcliff Manor Union Free School District - Procurement (2020M-173)
Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/briarcliff-manor-2020-173.pdfOpinion 2006-8
… e.g., Bookhout v Levitt , 43 NY2d 612, 403 NYS2d 200; see, gen., McKinney’s Statutes §97). Moreover, if possible, all … other and with the general intent of the statute (see, gen., McKinney’s Statutes, §98[a]). When use of a word is … inconsistent with that intent, it should be rejected (see, gen., McKinney’s Statutes, §§98[b], 231). Applying these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
audit, school, west hempstead
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-hempstead-union-free-school-district-2023-9.pdfBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit, school, blind brook-rye
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/blind-brook-rye-union-free-school-district-2023-35.pdfWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… the testing results on the District’s website until 48 weeks past the required deadline. Recommendations Before this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mRoxbury Central School District – Financial Condition (2013M-207)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury Central School District is located in the Towns of Roxbury, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to … August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Marion Central School District – Procurement (2022M-3)
Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marion-2022-3.pdfDover Union Free School District - Information Technology (2018M-112)
… report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was adequately … begun to initiate corrective action. … Dover Union Free School District Information Technology 2018M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Carthage Central School District - Financial Condition (2018M-93)
… - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s … they planned to take corrective action. … Carthage Central School District Financial Condition 2018M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … District officials do not ensure that access rights to the payroll and human resource modules within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 … 17, 2014. Background The Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… 31, 2015. Background The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… purpose of our audit was to examine the District’s process and procedures over compensation-related payments for the … The Board did not formally adopt its approval for the administrators’ salary payments and benefits such as health insurance. Key Recommendations Establish and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitNyack Union Free School District – Reserve Funds (2014M-185)
… period July 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of … accordance with statutory requirements and Board policy. … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Greenwich Central School District – Claims Auditing (2016M-37)
… of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period July 1, … September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37