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Weedsport Central School District – Financial Management (2016M-94)
… through March 1, 2016. Background The Weedsport Central School District is located in the Towns of Brutus, Cato, … with the District’s long-term needs. … Weedsport Central School District Financial Management 2016M94 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Northeastern Clinton Central School District – Payroll (2016M-76)
… 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, … identified underpayments. … Northeastern Clinton Central School District Payroll 2016M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) assets. … IT inventory records were incomplete and inaccurate, in part because the records were not always updated to … physical inventory. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentHancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … 2011-12 and 2012-13 and reduced its unexpended surplus funds to a more reasonable level. However, we found that the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. Background … members. The District’s adopted general fund budget for the 2012-13 fiscal year is $18,081,780. Key Findings The … keep revenues in line with expenditures. Adopt a policy for the use of fund balance. Adopt a reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… and approved. Key Findings District officials did not ensure separation payments and leave accruals were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsFacilities Planning Bureau Project Review
… Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts on school … State Uniform Fire Prevention and Building Code (Code) in relation to district construction projects. The Code … Educational Services (BOCES) (collectively referred to in this report as Districts). The Department enforces the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewCity of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2019-20 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… $207,703 in compensations costs for six employees that should not have been charged to the SED cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements … was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2013-14 school year, Aim High served 202 students. The New York City … with non-audit services provided by a registered public accounting firm and a person associated with that … Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualOpinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his … DiNapoli evaluated all non-calendar year local governments and designated one city and two villages in “moderate fiscal stress” and eight …
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
… The Enacted State Budget for State Fiscal Year (SFY) 2021-22 is boosted by a … $12.6 billion in fiscal relief to the state and additional funds for other programs to directly benefit New Yorkers. The … to districts. New programs, backed mostly by federal funds, include $2.4 billion for rent and homeowner relief, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-issues-analysis-2021-22-enacted-state-budgetArea #8 – Online Banking – Information Technology Governance
… the exploitation of valid online banking credentials is a significant risk facing any local government or school … logger or other data harvesting and reporting mechanism is installed on the recipient’s computer, or the recipient is prompted to input their username and password, which are …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingFinancial Condition and Outlook
… of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY … (Hospital). Downstate employs about 8,000 faculty and staff and is the fourth largest employer in Brooklyn. It …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookSUNY Bulletin No. SU-339
… provides employee earnings by Dept ID for the calendar year entered. If the query produces multiple rows for an employee, the earnings from each row must be combined, … the “two-year look back” salary. When this query prompts for: Calendar Year – Enter 2021 Minimum Elect Date – Enter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Component and noncomponent districts 1 are eligible for BOCES aid on certain expenditures and services (less … aid ratio. The BOCES received aid totaling $46.9 million for its 23 component districts for the 2023-24 claim year. Refer to Appendix B for details …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Rye City School District – Payroll (2024M-2)
Determine whether Rye City School District (District) officials ensured overtime was properly budgeted, approved, monitored, recorded, and paid.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rye-city-school-district-2024-2.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdf