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Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… New York City’s contract spending (excluding capital projects) has grown … of 6.9%, with the largest drivers being mental health and disease control programs, which comprised nearly 70% of the … for new and expanded work. These transparency measures can provide the public with a better understanding of the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Germantown Central School District – Payroll (2023M-3)
audit, germantown, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/germantown-central-school-district-2023-3.pdfChateaugay Central School District – Leave Accruals (2016M-149)
… January 31, 2016. Background The Chateaugay Central School District is located in the Towns of Bellmont, Burke … in Clinton County. The District, which operates one school with approximately 550 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… The median assumed rate of return among public pension funds is 7.46 percent as of June 2018, according to the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Newark Valley Central School District – Procurement (2022M-60)
… Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive process to … District officials did not always seek competition for the purchase of goods and services not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… status; and review health insurance bills to compare social security numbers of eligible persons with the local … divorce, changes in dependents, address or phone number change). Social Security Association Death Master …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesTown of Carroll – Town Clerk (2022M-20)
… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks generally recorded, …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Belleville-Henderson Central School District – Financial Condition (2016M-46)
… 30, 2015. Background The Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg … in Jefferson County. The District, which operates one school with approximately 475 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Costs to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance … activities in New York, including life, property/casualty and health insurance. Insurance regulation includes ensuring … that the interests of insurance policyholders, providers and producers are balanced. The Department's specific …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Addison Central School District – Procurement of Professional Services (2023M-6)
… District (District) officials sought competition for the procurement of professional services. Key Findings … did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Bradford Central School District – Financial Management (2016M-253)
… Background The Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua … 425 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Genesee Valley Central School District - Financial Management (2019M-231)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-valley-2019-231.pdfBemus Point Central School District - Financial Management (2019M-216)
Determine whether the Board and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-216.pdfCorning City School District – Claims Auditing (2023M-105)
… – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor properly audited and … have audited these claims. The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105DiNapoli: 26 School Districts in Fiscal Stress
… have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli's Fiscal Stress … Using financial indicators that include year-end fund balance, cash position, short-term borrowing and … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For a copy of the …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressHeuvelton Central School District – Payroll (2016M-322)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through May 31, … $13.3 million. Key Finding The District’s procedures for payroll processing and payroll review and certification were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322