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Central Square Central School District – Fund Balance (2022M-196)
… or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District … surplus fund balance exceeded the legal limit by $1.6 million, officials also overstated accrued liabilities, … nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). Background … To determine the extent of implementation of 4 recommendations included in our intl …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight … and investment firm. Finance stated the difference was due to Alternative to Incarceration (ATI) fees collected from bail cases. … To determine the extent of implementation of the 8 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followState Comptroller DiNapoli Statement on Impact of a Late State Budget
… a new state budget. Many New Yorkers are hurting, and it is important that a final agreement is reached quickly. “We have alerted the … are part of the state’s institutional payroll, which is scheduled for April 8. Many work in health care and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetSchenevus Central School District - Financial Condition (2018M-83)
Schenevus Central School District Financial Condition 2018M83
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Bradford Central School District – Claims Auditor (2022M-157)
… Audit Objective Determine whether the Bradford Central School District (District) claims auditor performed a proper … Determine whether the Bradford Central School District District claims auditor performed a proper …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Northern Adirondack Central School District – Financial Condition (2020M-51)
… in appropriated fund balance to fund operations. Because of the District’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. The … fund balance. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Hudson City School District – Grant Administration (2013M-324)
… through May 6, 2013. Background The Hudson City School District is located in Columbia County. The District is governed by the Board of Education which comprises seven elected members. The District’s budgeted expenditures for the 2012-13 fiscal year … Hudson City School District Grant Administration 2013M324 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324National School Lunch, Breakfast Programs – Federal Funding and New York
… $538 million for NSLP and SBP in each of FY 2025 and FY 2026 (see Figure 1), with the City’s Department of Education … of which 92 percent is federally funded. In FY 2025 and FY 2026, both NSLP and SBP make up 94 percent of federal … 1 – Department of Education School Food Services FY 2026 Preliminary Budget (in millions) FY 2025 FY 2026 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsOgdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … nine-member Board of Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were approximately $12.3 million. Key Finding The payroll clerk controls multiple aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Riverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Albion Central School District – Budgeting (2016M-80)
… in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Comptroller DiNapoli Releases School Audits
… reserving $7.7 million for debt service. Eastport-South Manor Central School District – Procurement of Professional …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0BOCES Milk Bidding (2018-MS-2)
… districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … in 2016-17, in places where it was not used to maximize buying volume. BOCES officials’ responses to our findings and … methods, such as a cooperative purchase, to maximize buying volume when procuring milk to help ensure the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Three IT devices, including MacBooks and other laptops, totaling $3,012 could not be located. 20 IT devices … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationMarcellus Central School District – Online Banking (2020M-66)
… Update the online banking policy to clearly describe the procedures for authorizing and processing …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Jamesville-Dewitt Central School District – Procurement (2016M-264)
… 31, 2015. Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, … JamesvilleDewitt Central School District Procurement 2016M264 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Selected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up) (2015-F-6)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f6.pdf