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Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated … focused primarily on expenses claimed on Lifeline’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on Lifeline’s CFRs for the two fiscal years ended June 30, 2014. Background …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualPoughkeepsie City School District - Payroll (2019M-110)
… eligible for totaling $27,440 for not participating in the health insurance program. In addition, five received Medicare Part B …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers maintain independent …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mSodus Central School District – Financial Management (2016M-392)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through June 30, 2016. Background The Sodus Central School District is located in the Towns Arcadia and Sodus, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Canastota Central School District – Payroll (2016M-56)
… of Audit The purpose of our audit was to examine payroll for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $25.5 … collective bargaining agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through … The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Monticello Central School District - Fund Balance Management (2020M-2)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the general fund’s fund … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Addison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of October 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Marathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … limit each year for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Harpursville Central School District - Financial Condition (2018M-120)
… Determine whether District officials adequately managed the District’s financial condition. Key Findings From 2013-14 … District adopted budgets that planned to use $1.6 million of general fund balance and certain reserve funds to finance … deficits totaling $4.8 million during this time. As a result, the District used $3.2 million more fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Millbrook Central School District – Claims Processing (2015M-48)
… was to examine the District’s claims auditing process for the period July 1, 2013 through November 19, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year total approximately $27.2 … to ensure that they were accurate, properly supported and for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Mexico Academy Central School District –Financial Management (2016M-219)
… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … revenue sources are finite. … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219DiNapoli: Central New York Economy Slowly Improving
… are gaining strength. Moving forward, it will be vital for local economic development strategies to build upon the region’s education, … Central New York among the more affordable places to live. For example, less than 30 percent of homeowners spend more …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… approval. Key Recommendations Maintain unexpended surplus funds within the allowed legal limits. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not … since 2006 without seeking competition. Town of Java – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town supervisor …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsEnglish Language Learners Programs
… Commissioner of Education (Part 154) specifies standards for identifying and providing educational services to ELLs in … academically or not graduating from high school. For example: Seven of the nine (78%) school districts we … not have a program or an exemption from BE requirements for all required languages and grade levels. These nine …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsBrighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in … action. Of the five audit recommendations related to separation payments, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk … approve their own absences. … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236