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Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Brocton Central School District – Financial Management (2023M-44)
… pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and District … Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesCassadaga Valley Central School District – Financial Condition (2013M-249)
… of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. Background The Cassadaga Valley Central School District is located in Chautauqua County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Harrisville Central School District – Claims Audit (2016M-215)
… of our audit was to evaluate internal controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. Background The Harrisville Central School District is located in the Towns of Croghan and Diana …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfCherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to … and prepared in the most economical and productive manner for the period July 1, 2013 through April 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State Comptroller … today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 million 6-year fraud … Education Resource Network (“RBE-RN”), which helps school districts improve results for English language …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mEldred Central School District - Financial Condition (2018M-138)
… complete report - pdf] Audit Objective Determine whether District officials properly managed the District’s financial … had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies … revenues. Implement cost savings and revenue enhancements for the school lunch fund to be less reliant on the general …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. … (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Bay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and officials … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Lancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfSt. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Salem Central School District - Purchasing (2019M-105)
… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105VII.2 Miscellaneous Receipts / Accounts Receivable Receipts – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue for a variety of reasons. The recording of a cash receipt is … agreements Federal Grant reimbursements Municipal and Public Authorities deposits Temporarily unidentified … and recorded in SFS through the Cash Management Treasury Accounting module by OSC Bureau of Accounting Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receiptsEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… to Englewood Hospital and Medical Center (Englewood) for special items were made according to the provisions of … and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… Audit Objective Determine whether Middle Country Central School District (District) officials provided proper oversight of … (ECA) funds. Key Findings The Board of Education (Board) and District officials did not provide proper oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Audit Objective Determine whether the Gouverneur Central School District (District) officials claimed all Medicaid … As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Bellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdf