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Archived Data and Publications
… (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical reference …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCompliance With State Arts Education Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 graduating class) … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followVillage of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Florida Union Free School District – Information Technology (2017M-146)
Florida Union Free School District Information Technology 2017M146
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is … Burnt HillsBallston Lake Youth Recreation Commission Financial Activities 2017M68 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWestmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for … $21.2 million. Key Findings District officials did not apply for State transportation aid within one year of … purchased during our audit period. During our audit, the Business Manager prepared and submitted State aid forms to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex … Saranac Lake Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraCleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices … fund balance exceeding the 4 percent statutory limit by 13 to 16 percentage points. Four reserves totaling approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Middletown Enlarged City School District – Financial Condition (2017M-245)
… period July 1, 2016 through June 30, 2017. Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, Wallkill and Wawayanda in … Middletown Enlarged City School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, Skaneateles and Van Buren in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementSilver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… July 1, 2014 through January 5, 2016. Background The Union Springs Central School District is located in the Towns Springport, … Aurelius, Fleming, Scipio and Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, … Union Springs Central School District Retiree Health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceWest Islip Union Free School District – Payroll (2016M-78)
… changes, collecting timesheets, entering hours worked and printing and distributing payroll checks for all District employees … the payrolls until after the checks have been printed and distributed. Key Recommendations Segregate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Collins Central School District – Financial Management (2016M-189)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through February 9, 2016. … the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over … Four reserves with balances totaling $7.3 million appear to be overfunded and the District has not properly used the debt reserve, which had a balance of $2.9 million, to pay related debt. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in Clinton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… through June 30, 2016. Background The Port Jervis City School District is located in the City of Port Jervis, Orange … Port Jervis City School District Financial Condition 2016M319 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319