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Willsboro Central School District – Student State Aid (2023M-119)
… pdf] Audit Objective Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Implementation of the Dignity for All Students Act (2016-S-28) 90-Day Response
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the Dignity for All...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s28-response.pdfTown of Tuxedo – Financial Operations (2014M-284)
… of our audit was to review the Town’s financial operations for the period January 1, 2013 through January 29, 2014. … Background The Town of Tuxedo is located in Orange County and has a population of approximately 3,600. The Town is … The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide the … did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020 as required …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of our audit was to evaluate the effectiveness of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. Background The South Mountain Hickory Common School District is located in the Town of Binghamton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mState Agencies Bulletin No. 1848
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … 30, 2020 are affected. Background Certain chart of accounting strings in SFS that are attached to position pools in PayServ will be lapsing and will no longer be available for use in PayServ. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Objective Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80DiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… The Unadilla Valley Central School District saved more than $300,000 in special education costs … the district’s special education costs to the costs for providing the same services in nearby school districts …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationComptroller DiNapoli Releases Municipal Audits
… Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of Holley , … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Tompkins County) The board did not ensure the village’s accounting records were current, complete and accurate, and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Pittsford Central School District – Payroll (2021M-129)
… pdf ] Audit Objective Determine whether Pittsford Central School District (District) officials accurately compensated … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … Columbia County, which contracts with the Stockport Fire District to provide fire protection for the Town. The … to the Executive Committee which contain a detailed accounting of the Company’s revenues, expenses and all cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mRed Creek Central School District – Financial Management (2020M-75)
… report - pdf ] Audit Objective Determine whether the Board and District officials adequately managed the District’s … Adopt budgets that include reasonable estimates for appropriating the amount of fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Buffalo 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.pdfOpinion 90-53
… ministerial responsibilities) VILLAGE BOARD -- Powers and Duties (authority to contract out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures … a municipal corporation may contract with private parties for the performance of only those of its functions which may …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Downsville Central School District – Claims Auditing (2022M-134)
Determine whether the Downsville Central School District (District) Board of Education (Board) and District officials ensured claims were properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-central-school-district-2022-134.pdfSouth Jefferson Central School District – Payroll (2024M-31)
… Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid employees’ … paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkJefferson Central School District – Procuring Services (2021M-42)
… pdf ] Audit Objective Determine whether Jefferson Central School District (District) officials sought competition when … District officials did not always seek competition for services. Officials paid: $135,000 to 10 of the 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Opinion 91-54
… the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-54