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Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… of Audit The purpose of our audit was to examine the District’s financial condition and capital improvement … to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalRipley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfOpinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … extent that the proceeds of those bonds were used to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Hudson City School District – Information Technology (2020M-157)
… - pdf ] Audit Objective Determine whether Hudson City School District (District) officials ensured information technology … employees who use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… are necessary and reasonable. Ensure that all payments, pay rates and stipends are paid at rates established by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollGreece Central School District – Procurement of Professional Services (2024M-129)
… report – pdf] Audit Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of professional services. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-school-districts.xlsxHow to Make a Vendor Responsibility Determination
… you must assess whether the vendor has: appropriate financial, organization and operational capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfOneida City School District – Information Technology (2020M-80)
… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to … to assets and data. Some District computers were used for personal activity, increasing the likelihood of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Access Controls Over Student Information Systems (2014-MR-1)
… [pdf] , Westhill Central School District [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts have … rights than needed for their job duties. 90 users out of 229 tested (39 percent) had access to one or more …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdfVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Erin – Town Clerk and Justice Operations (2016M-315)
… was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, 2016. … and the Justice did not maintain complete and accurate accounting records. The Clerk did not remit taxes to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315II.4 Overview – II. New York State Financial Accounting
New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewComptroller DiNapoli Releases School Audits
… insurance program. In addition, five retirees received Medicare Part B reimbursements totaling $10,560 that they …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Carroll – Town Clerk (Chautauqua County) Auditors could … and had officials worked with the New York State Office of General Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… County) District officials developed a process to account for leave accruals and a system over payments for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits