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Middletown Enlarged City School District – Financial Condition (2017M-245)
Middletown Enlarged City School District – Financial Condition (2017M-245)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-middletown.pdfFlorida Union Free School District – Information Technology (2017M-146)
Florida Union Free School District – Information Technology (2017M-146)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-florida.pdfBridgehampton Union Free School District – Claims Auditing (2017M-179)
Bridgehampton Union Free School District – Claims Auditing (2017M-179)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-bridgehampton.pdfOssining Union Free School District – Financial Management (2017M-176)
Ossining Union Free School District – Financial Management (2017M-176)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ossining.pdfFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-fulton.pdfPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-palmyra-macedon.pdfElmsford Union Free School District – Fixed Assets (2017M-147)
Elmsford Union Free School District – Fixed Assets (2017M-147)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-elmsford.pdfSchalmont Central School District – Financial Condition Management (2018M-15)
Schalmont Central School District – Financial Condition Management (2018M-15)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-schalmont.pdfSouthold Union Free School District - Leave Accruals (2018M-113)
Southold Union Free School District - Leave Accruals (2018M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-southold.pdfFiscal Stress Monitoring System - 2021 School District Summary List
Fiscal Stress Monitoring System - 2021 School District Summary List
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2021-school-summary-list.xlsxSchool District Account Codes - Added for GASB 84
Find School District Account Codes Added for GASB 84
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-account-codes-added-for-gasb-84.pdfFiscal Stress Monitoring Summary Results: Common Themes for School Districts
School District Fiscal Stress Summary Results: 2013 to 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2015_SummaryResultsSchoolDistricts.pdfRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the … levels. If deemed necessary, the Board should research the origin of the existing unemployment reserve and if unable to determine the origin of the reserve, reestablish the reserve in conformance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andDiNapoli Report Highlights Local Government Reliance on Federal Aid
… In 2015, federal aid as a share of total revenue was the highest for counties (11.2 percent), followed by New York … available through a new, interactive feature on DiNapoli's website. Generally, the type of federal aid New York's local … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidBrushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfSodus Central School District – Software Management (2022M-64)
Determine whether Sodus Central School District (District) officials ensured only appropriate, necessary and authorized software was installed on District computers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sodus-central-school-district-2022-64.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsSouth Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdfOnondaga Central School District – Nonpayroll Disbursements (2014M-257)
… oversight or other compensating controls. Manual checks are not always audited and approved before they are distributed. Most of the District’s checks are computer-generated with the Treasurer’s electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… purpose of our audit was to examine the District’s reserve funds and selected financial management practices for the … approximately $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155