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Windsor Central School District – Fuel Controls (2022M-133)
… purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for. Key Findings District officials did not have adequate … of fuel costing approximately $38,300 are not accounted for. Employees used District credit cards to purchase fuel, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133North Greenbush Common School District – Claims Auditing (2022M-112)
… complete report – pdf] Audit Objective Determine whether the North Greenbush Common School District (District) Board … While claims were supported and for appropriate purposes, the Board did not ensure claims were properly audited and … – October 2021. Individuals prohibited from serving as the claims auditor, because they were directly involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Liberty Central School District – Information Technology (2022M-73)
… report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education … Determine whether the Liberty Central School DistrictDistrict Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… adequate to protect District information technology (IT) systems and data. Key Findings District officials did not … access controls were adequate to protect District IT systems and data from unauthorized access or loss. Sensitive … adequate to protect District information technology IT systems and data …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in … collective bargaining agreement (CBA), employment contract or Board resolution. As a result, payroll staff were unable … wages are established and approved by position, individual or part of a CBA. Establish procedures to ensure all leave …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2018-19 through 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementAdirondack Central School District – Information Technology (2022M-61)
… IT assets. The polices are not consistent and seven of 13 computers were used for personal use. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… IT contingency plan. District officials generally agreed with our recommendations and indicated they have taken or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… Objective Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and … Determine whether Mount Pleasant Blythedale School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… estimates, the bill is also expected to result in higher health insurance premiums or loss of coverage for many New … generated approximately $1.1 billion in total long-term savings for the state. Local governments, school districts … and public authorities in New York have achieved similar savings. "This bill will also add to New York's heightened …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0Town of Webb Union Free School District – Financial Management (2022M-53)
… excess surplus fund balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… Audit Objective Determine whether Wheelerville Union Free School District (District) officials maintained complete … Determine whether Wheelerville Union Free School District District officials maintained complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Valhalla Union Free School District – Network User Accounts (2022M-26)
… District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not … District District officials adequately managed network user accounts in order to help prevent unauthorized use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26East Moriches Union Free School District – Financial Condition Management (2022M-1)
… report - pdf] Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board … Determine whether the East Moriches Union Free School Districts Districts Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementWillsboro Central School District – Student State Aid (2023M-119)
… pdf] Audit Objective Determine whether Willsboro Central School District (District) officials properly claimed State … Determine whether Willsboro Central School District District officials properly claimed State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22East Quogue Union Free School District – IT Asset Management (S9-22-8)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure District inventory …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North Franklin … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectChenango Forks Central School District – Financial Condition (2014M-98)
… and the Town of Greene in Chenango County, and is governed by the Board of Education which comprises five elected … structurally balanced with recurring expenditures funded by recurring revenues and consistent with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98