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Bayport-Bluepoint Union Free School District – Nonstudent Network User Accounts (2022M-190)
audit, school, Bayport-Bluepoint, nonstudent network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/bayport-blue-point-union-free-school-district-2022-190.pdfAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
addison, school, audit follow up, financial condition
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/addison-central-school-district-audit-follow-up-2016-30-f.pdfBrighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
audit follow up, brighton, school, separation payments
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighton-central-school-district-audit-follow-up-2016-119-f.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… did not always procure goods and services according to policy requirements or maintain adequate supporting … Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total … Training (Dutchess County) SHP training was not provided to all employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Town of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfCharlotte Valley Central School District – Financial Condition (2013M-232)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 … to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Brookfield Central School District – Claims Audit Process (2018M-6)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 … of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Edinburg Common School District – Tax Collection (2016M-233)
… is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has approximately 70 students. Budgeted appropriations … of $2,390. Because the Collector did not maintain accurate and complete records, we could not determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Schenevus Central School District - Financial Condition (2018M-83)
… addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total … balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- … revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… to determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March … Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMineola 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 the … The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… is located in the Towns of Lafayette, Marcellus, Onondaga and Otisco in Onondaga County. The District, which is … controls. Manual checks are not always audited and approved before they are distributed. Most of the … that all nonpayroll disbursements are properly audited and approved before payments are distributed. Maintain …
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)
… Board of Education. The District operates three schools with an enrollment of approximately 1,750 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Tuckahoe Common School District - Purchasing (2018M-228)
… the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining the … the Board-approved compensation in written agreements or Board resolutions. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… did not document 948 scheduled services totaling $69,324 in the special education system (system) as provided. Had … Ensure providers document all service encounters in the system. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance that was not used. Also, the balances in three reserves were excessive. Despite budgetary surpluses … Appendix B includes our comments on the issues raised in the District’s response letter. … Orchard Park Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollLocal Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single … Low in 2020, but Significant Risks May Still Emerge The Office of the State Comptroller analyzes the financial …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentBallston Spa Central School District - Separation Payments (2018M-132)
… whether separation payments were calculated correctly and supported by employee contracts. Noteworthy Achievements … our audit period. District officials correctly calculated and supported these payments with an applicable employee contract or collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132DiNapoli Report Highlights Local Government Reliance on Federal Aid
… the impact of federal aid on New York's municipalities and school districts. In 2015, local governments and school districts outside New York City received $4.7 billion … data on each county, city, town, village and school district for 2015 is available through a new, interactive …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidPoughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2018-226.pdf