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Elementary and Secondary Education – 2022 Financial Condition Report
… Relief Supplemental Appropriations Act (CRRSA Act), and $9.3 billion from the American Rescue Plan Act (ARP Act). … from the previous year and is 89 percent greater than the national average. Differences in educational spending among … school meals based on household income, higher than the national average (52.1 percent). Local Resources Represent …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationFranklin Central School District – Health Insurance Cost Savings (2016M-50)
… District officials implemented measures to achieve cost savings and address rising health insurance costs for the period January 1, 2013 through … million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50State Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: New York City Administration for Children's …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsTioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben … Village of South Corning ClerkTreasurers Records and Reports 2017M114 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Town of Erin – Town Clerk and Justice Operations (2016M-315)
… was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 through June 17, … Background The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town is … Board. Budgeted appropriations for 2016 for the general and highway funds were $360,414 and $603,301, respectively. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Keene Central School District – Claims Processing (2015M-299)
… School District is located in the Towns of Keene and Jay in Essex County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/massena-2019-71.pdfTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town of Hempstead … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT Payments …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyTully Central School District – Network Access Controls (2021M-138)
… District had 47 unneeded network user accounts, including 24 that were created for former employees or third-party …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Cattaraugus-Little Valley Central School District – Financial Management (Cattaraugus County) … and has levied more taxes than necessary. Clarence Central School District – Financial Condition Management (Erie …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsBellmore Union Free School District – Payroll (2023M-129)
… complete report – pdf] Audit Objective Determine whether Bellmore Union Free School District (District) officials … Determine whether Bellmore Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Chautauqua County – Court and Trust Funds (2020-C&T-1)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62State Agencies Bulletin No. 1600
… To provide agency instructions for processing the 2017 Tool Allowance Payment. Affected Employees Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … who meet the following criteria are eligible for the 2017 Tool Allowance Payment: Perform automotive repair duties in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… , Town of Carrollton , Forks Fire District #3 , City of Long Beach and the Montezuma Volunteer Fire Department . "In … district's reserve balances increased by $470,000. City of Long Beach – Budget Review (Nassau County) Significant … Batavia Town of Carrollton Forks Fire District 3 City of Long Beach and the Montezuma Volunteer Fire Department …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-0Wyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … District ’s general fund as of June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is … System appropriations, which is approximately $414,000, or 70 percent, more than the $590,000 projected expenditure for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , … P DiNapoli today announced his office completed audits of the Town of Blooming Grove Village of Cayuga Heights …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Pembroke Central School District - Investment Program (2023M-130)
… earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial institutions, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130