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Kings Park Central School District - Procurement of Professional Services (2020M-22)
… report - pdf] Audit Objective Determine whether the Board and District officials adhered to the law and District policy when procuring professional services. Key … Determine whether the Board and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesHyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded, accounted for and disposed of.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park-2019-103.pdfPembroke 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-130Receiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several pension … Most members can estimate their pension using the benefit calculator in Retirement Online . The calculator uses your …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionState Comptroller DiNapoli Releases School District Audits
… Lawrence County) The district’s budgeted appropriations from 2016-17 through 2018-19 exceeded actual expenditures by … officials have not developed a long-term financial plan or a comprehensive reserve fund policy. Officials also …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsVillage of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village employees received and used leave … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-school-districts.xlsxEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
audit, school, east hampton
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-hampton-union-free-school-district-2023-8.pdfOpinion 2006-2
… in order to increase the maximum amount to be expended for establishment of a water district, even though the … in order to increase the maximum amount to be expended for the establishment of a water district, if the increased … maximum amount of the water improvement to be constructed for the district must be stated in both the petition and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingLyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfMount Morris Central School District – Online Banking (2022M-99)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … Monitor computer use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank … use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Salem Central School District - Purchasing (2019M-105)
… report - pdf] Audit Objective Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds. Key … period totaling approximately $182,000 disclosed that District officials lacked adequate evidence to show they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Opinion 96-16
… ask whether the town may use the excess proceeds from the sale for the construction of a new town hall if the town … since the town may not use the proceeds from the proposed sale for the construction of a new town hall pursuant to … Whether the town may use the excess proceeds from sale for the construction of a new town hall or whether …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Bradford Central School District – Online Banking (2022M-102)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102State Comptroller DiNapoli and DFS Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Butternut Valley
… million in New York State funds to Sidney Federal Credit Union’s (SFCU) Morris Branch. The BDD program supports the establishment of bank and credit union branches across the State where there is a demonstrated … the community. The SFCU Morris Branch, located at 132 Main Street, Village of Morris, Town of Morris, NY 13808, marks …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-and-dfs-acting-superintendent-asrow-designate-new-banking-developmentEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92