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Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfWyandanch Union Free School District - Budget Review (B19-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Seminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsVolunteer Firefighters – Travel and Conference Expense Management
… the governing board of a municipal corporation or fire district to provide for reimbursement for registration fees … that vary depending on the location of the training school or course of instruction. See Appendix A for more …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… collections and disbursements. Key Findings The Board and District officials did not adopt and implement procedures … to initiate corrective action. … Mamaroneck Union Free School District ExtraClassroom Activities 2018M95 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Schenectady City School District – Financial Condition (2014M-168)
… through March 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in … on fund balance as a financing source. … Schenectady City School District Financial Condition 2014M168 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Campbell-Savona Central School District – Budget Review (B2-16-6)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Avon Central School District – Information Technology (2016M-123)
… District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which … for password management; protection of personal, private and sensitive information (PPSI); wireless technology; remote …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Oversight of Pupil Transportation Services
… with its requirements and, consequently, that it does not have assurance that school bus drivers, monitors, … PTSI’s school bus accident database is incomplete and does not account for all reportable accidents statewide. The …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesDiNapoli Releases Interactive Map of Local Census Results
… York’s local demographic changes based on 2020 Census data and an interactive online map that breaks down population statistics by age, race and ethnicity, along with housing trends, in New York’s … population, which totaled more than 20.2 million in 2020, up 4.1% since 2010. “The 2020 Census results show that New …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The company’s … with some filed typically over 200 days late. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDuanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfLaFargeville Central School District – Information Technology (2021M-192)
Determine whether LaFargeville Central School District (District) officials established adequate information technology (IT) controls over physical IT assets and non-student network user account access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lafargeville-2021-192.pdfAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Section170.12(c) BOCES Board of Cooperative Educational Services. Education Law Section 1950 Board may create the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesStatistical and Information
… on the Open Book website . Overlapping Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationPort Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in … reserve. Key Recommendations Use surplus fund balance as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Fort Ann Central School District - Fund Balance Management (2018M-119)
… The District’s unrestricted fund balance at the end of 2016-17 was almost $1.83 million or 15.25 percent of the ensuing year’s budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdf