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Cazenovia Central School District – Financial Condition (2015M-327)
… 30, 2015. Background The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, … three schools with approximately 1,500 students and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Elmira City School District – Financial Condition (2014M-348)
… The District’s multiyear financial plan does not include information related to funding and use of reserves or the … multiyear financial plan that is sustainable and includes information related to anticipated funding and use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Mentz – Board Oversight (2016M-403)
… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Middleburgh Central School District – Financial Condition (2013M-206)
… prepare for economic difficulties, they have come to rely on using surplus funds to finance operations, and are close …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background The Cohoes City School District is … have a formal plan for funding reserves, determining how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, … through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
… did not provide the Board with accurate financial reports for managing financial condition. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Town of Coeymans – Financial Condition (2015M-184)
… Purpose of Audit The purpose of our audit was to review the Town’s … when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Town of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December 31, 2023. The audit determined that estimated …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Bus Wait Assessment and Other Performance Indicators
… and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to meet minimum service frequency … Transit and MTA Bus record and report accurate statistics on the operation of their buses to both management and the … (Committee), and the public can access these statistics on the MTA’s website in the monthly Committee meeting books …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsOpinion 90-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. VILLAGE BOARD -- Compensation (statement of …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Oversight of Mental Health Education in Schools
… districts have the necessary mental health education in place as required by law. We also sought to determine what … isolation, and other unexpected changes to their lives. In mid-March 2020, schools across the United States, … increased stress and anxiety, which has led to a decline in mental health. The American Psychological Association …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsPassenger Vehicle Fleet Management
… pursuant to Executive Order No. 4 to review and assess New York State government with the goal of saving taxpayer …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of $12.6 billion annually, … nearly $7.3 billion per fiscal year beginning in FY 2025, according to DiNapoli’s analysis, and could push budget gaps to $8.7 billion in FY 2025, $13.7 billion in FY 2026 and $15.5 billion in FY 2027. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… school districts are providing the required services for students learning English, according to an audit released … to English Language Learners (ELLs). "New York can do a better job when it comes to helping students who are learning English …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … Condition (Nassau County) The board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 415
… Purpose To provide an overview of overpayment processing and highlight the changes, resulting … Additional Pay Page, provides a means to deduct a fixed amount of money from an employee’s paycheck on a biweekly basis. The recovery is set up using an Earnings (amount to be deducted each biweekly) and Goal Amount (total …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesCity of Lockport - Budget Review (B19-1-7)
… appear reasonable. The City did not appropriate any fund balance as a financing source in the 2020 general, water, sewer, or refuse fund budgets and unrestricted fund balance in the general, water, sewer and refuse funds were … City officials should assess whether the unrestricted fund balance is sufficient for their particular situation …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7