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Franklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau … finance District operations … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Piseco Common School District – Authorized Investments (2023M-172)
… did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not … Key Recommendations Consult with the District’s attorney and consider market conditions to place unauthorized … investment program - legality, safety, liquidity and yield - when investing available funds. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Hammondsport Central School District – Investment Program (2024M-63)
… considered alternative legally permissible investment options, the District may have earned $738,137, or $416,821 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Archived Data and Publications
… Documents and data linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsBeacon City School District – Information Technology (2023M-143)
… be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control weaknesses that we communicated confidentially to District officials, we found that officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143DiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-wyandanch.pdfNecomb Central School District - Claims Audit (2023M-159)
Determine whether Newcomb Central School District (District) claims were properly audited prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/newcomb-central-school-district-2023-159.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfBellmore Union Free School District – Payroll (2023M-129)
Determine whether Bellmore Union Free School District (District) officials approved, supported and monitored overtime.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/bellmore-union-free-school-district-2023-129.pdfBaldwinsville Central School District – Fuel Inventory (2022M-106)
Determine whether Baldwinsville Central School District (District) officials safeguarded and accounted for fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/baldwinsville-central-school-district-2022-106.pdfYork Central School District – Network Access Controls (2022M-93)
Determine whether York Central School District (District) officials ensured network access controls were adequate.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/york-central-school-district-2022-93.pdfNaples Central School District – Network Access Controls (2020M-82)
Determine whether Naples Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/naples-2020-82.pdfTrue North Rochester Preparatory Charter School - Information Technology (2019M-148)
Determine whether the Board and School officials ensured information technology (IT) assets were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/true-north-rochester-prep-charter-2019-148.pdfFiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfSaranac Central School District – Investment Program (2023M-89)
Determine whether Saranac Central School District (District) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-89.pdf