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Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialAmagansett Union Free School District – Financial Condition (2014M-91)
… The Amagansett Union Free School District is located in the Town of East Hampton in Suffolk County and is governed by an elected five-member … through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Fabius-Pompey Central School District – Budget Review (B3-14-5)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately 2,000. The Town is … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 1, 2015 through January 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population … Town of Orchard Park Recreation Department Cash Receipts 2017M81 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81State Agencies Bulletin No. 254
… Purpose To provide agencies with instructions for updating dues and agency shop when VRWS is reported on … Agency Actions When a transaction has been entered for VRWS, agencies are required to change the employee's dues … full time percentage. Refer to Payroll Bulletin 227 for a complete list of CSEA rates. To calculate CSEA dues for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/254-csea-union-dues-code-201-and-agency-shop-fee-code-212-employeesRipley Central School District – Cost Savings and Budgeting (2014M-361)
… Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … is governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. Operating expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which … The District significantly overestimated expenditures in its adopted budgets, and, therefore, none of the … Officials did not include the funding of reserves in the annual budgets. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
… Background The Clarence Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six schools with approximately 4,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Greene Central School District – Financial Condition (2016M-17)
… management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Franklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Portville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and … in Cattaraugus County. The District operates one school with approximately 1,000 students and is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Addison Central School District – Procurement of Professional Services (2023M-6)
… 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 services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6York Central School District – Network Access Controls (2022M-93)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … not comply with Board policy to ensure adequate network access control procedures were established including a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboard