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Access to Preschool Special Education Services
… Education (OSE), which works to promote educational equity and excellence for students with disabilities. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesHarpursville Central School District – Financial Management (2013M-261)
… School District is located in five towns in Broome County and three towns in Chenango County. The District is governed … were approximately $16.1 million. Key Findings The Board and District officials did not ensure that fund balances were … in compliance with Real Property Tax Law statutory limits and reduce the amount of unexpended surplus fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time … use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, … purport to restrict a local government, when determining what is the "best" or "highest" price obtainable, from good …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Poland Central School District – Procurement (2015M-355)
… Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Chappaqua Central School District – Financial Condition (2015M-193)
… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, 2013 … 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 … March 31, 2016. Background The Half Hollow Hills Central School District is located in the Towns of Huntington and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… of Audit The purpose of our audit was to examine the District’s purchasing practices for the period July 1, 2014 … December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Hicksville Union Free School District – Purchasing (2016M-34)
… of Audit The purpose of our audit was to examine the District’s purchasing practices for the period July 1, 2014 … October 31, 2015. Background The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 … through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323East Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods … July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, … Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetPearl River Union Free School District – Fixed Assets (2022M-126)
… on the inventory list are immediately tagged and are in known locations. Disposals are properly authorized. … includes our comment on an issue District officials raised in their response. … Determine whether Pearl River Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Irvington Union Free School District – Fixed Assets (2022M-89)
… and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89State Comptroller DiNapoli Releases Municipal & School Audits
… the 10-hour Italiafest and wine tasting with no record of how many people attended the event. Town of Johnsburg – North …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Fillmore Central School District – Reserve Funds (2016M-386)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, … September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 … through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Comptroller DiNapoli Releases School and Local Government Audits
… of oversight of the former bookkeeper including ensuring bank reconciliations were performed, the town’s accounting …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsOakfield-Alabama Central School District – Budgeting (2016M-172)
… in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which … and develop a plan to use fund balance in a manner than benefits District residents. Periodically review and update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102