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Schoharie Central School District - School Lunch Operations (2019M-19)
… bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best price … District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Cooperstown Central School District – Financial Management (2024M-65)
… District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and District … of over $5.5 million and appropriated $2.6 million of fund balance that was not needed, while generating operating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Collection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is … Interest Department of Transportation: Review of Real Property Holdings for Disposal ( 2010-S-48) … To …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over leave accruals for the period of July 1, 2012 through January 31, 2014. Background The Moriah Central School District is located in the Towns of Crown Point, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsChenango Valley Central School District -- Budget Review (B18-4-3)
… independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Willsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… complete report - pdf] Audit Objective Determine whether the Rye Neck Union Free School District (District) used … component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. … by New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… pdf] Audit Objective Determine whether the Livonia 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/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… Audit Objective Determine whether the Greenport Union Free 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/greenport-union-free-school-district-mental-health-training-component-newFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… today announced that the executive director of the Island Child Development Center, once one of the city's … "My office's audit and extensive investigation with Queens County District Attorney Richard A. Brown brought four …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialWheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Waverly Central School District - Financial Operations (2019M-136)
… complete report - pdf] Audit Objective Determine whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did … appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity … … Determine whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightDisposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did … property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Edmeston Central School District – School Lunch Operations (2015M-174)
… of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. Background The Edmeston Central School District is located in the Towns of Burlington, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Fire Island Union Free School District – Leave Accruals (2015M-289)
… School District is located in the Towns of Brookhaven and Islip in Suffolk County. The District, which operates one … officials maintained accurate records of the accrual and use of employee leave time. Key Recommendation There were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2018-226.pdfCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdf