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DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… ending on June 30. Amsterdam (Montgomery County) was the only city in “moderate fiscal stress” with a score of 58.3. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesDiNapoli Issues Analysis of 2021-22 Enacted State Budget
… provided fiscal relief to the state and local governments, school districts and transit systems at a critical time,” … SFY 2021-22 and is required to use the rest by the end of 2024. Revenue actions including increases to top personal … in SFY 2021-22, growing to $4.8 billion by SFY 2024-25. Increases to the corporate franchise rates expire after …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling $886,642 and found the claims auditor did not audit two claims … were adequately documented were for appropriate purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Skaneateles Central School District - Online Banking (2019M-2)
… ensured online banking transactions were appropriate and secure. Key Findings Officials adequately segregated the … of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling $72 million during our audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Oversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The audit covers the period January 1, 2016 through October … To determine if the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programMoriah Central School District - Cash Management (2019M-65)
… officials invested idle funds in a financial institution with higher available interest rates, revenue would have … interest earnings. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Key Recommendations Implement a review of the preparation, submission and receipt of State aid documentation. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraHillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175North Warren Central School District – Financial Condition Management (2017M-197)
… whether District officials effectively managed general fund balance for the period July 1, 2013 through May 31, … Key Findings The District’s budgets included appropriated fund balance that was not used as planned to fund operations. The budgets overestimated appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHolland Patent Central School District – Access to the Student Information System (2016M-326)
… in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… claims on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The Board should not allow TPAs …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Riverhead Central School District – Vendor Master File (2017M-139)
… W-9 form (Request for Taxpayer Identification Number and Certification) on file for all vendors. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Schalmont Central School District – Financial Condition Management (2018M-15)
… Purpose of Audit The purpose of our audit was to determine whether District officials … of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Babylon Union Free School District – Financial Condition (2015M-323)
Babylon Union Free School District Financial Condition 2015M323
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its … Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… 1, 2012 through October 8, 2013. Background The Sullivan West Central School District is located in Sullivan County. … Sullivan West Central School District Financial Condition 2014M40 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userPort Byron Central School District – Financial Condition (2014M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through … has not adopted written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely … the reconciliation and verification of the accuracy of cafeteria cash receipts and bank deposits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57