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Medina 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the procurement process for … through June 30, 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Charlotte Valley Central School District – Financial Condition (2013M-232)
… $723,000 for the same time period. These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Dryden Central School District - Cash Management (2020M-61)
To determine whether District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/dryden-2020-61.pdfAndes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-26.pdfRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdfEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-171-F.pdfEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-107-F.pdfGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-2019-177.pdfLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local … and $4.3 billion, respectively, in revenues from real property taxes (representing 53 percent of total revenues for …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were paid stipends at rates not … appropriations and fund balance that will be used to fund operations. Adopt a more comprehensive reserve policy and review reserve fund balances to determine whether the amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollDiNapoli Report Highlights Local Government Reliance on Federal Aid
… districts. In 2015, local governments and school districts outside New York City received $4.7 billion in direct federal … rely on federal aid as part of their individual revenue mix varies by class. In 2015, federal aid as a share … and school district for 2015 is available through a new, interactive feature on DiNapoli's website. Generally, the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidBallston Spa Central School District - Separation Payments (2018M-132)
… as a result of this audit. … Ballston Spa Central School District Separation Payments 2018M132 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central School District, located in Broome County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Bath Central School District - Online Banking (2018M-79)
… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially … Bath …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Moriah Central School District - Cash Management (2019M-65)
… earnings. Key Findings District officials did not develop and manage a comprehensive investment program to ensure … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65DiNapoli: Cyberattack Complaints in New York Rise 53%
… froze the district out of its own systems, crippling the website, email system, phones, and back-end functions like …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hawthorne-cedar-knolls-union-free-school-district-2023-4.pdfSag Harbor Union Free School District – Claims Auditing (2022M-174)
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https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sag-harbor-union-free-school-district-2022-174.pdfHyde Park Central School District – Financial Management Practices (2012M-172)
… of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July … budgeting practices. Background The Hyde Park Central School District is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m