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Tuckahoe Common School District - Financial Condition (2018M-191)
… - pdf] Audit Objective Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable. Key Findings District officials: Overestimated expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191Canton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling over … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Newark School District Public Library – Board Oversight (2014M-54)
… vendor to access the Library’s bank account. … Newark School District Public Library Board Oversight 2014M54 …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfCity of Yonkers – Budget Review (B23-6-5)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of … City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our review found the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Forestville Central School District - Information Technology (2019M-170)
… accessed through, the District’s information technology (IT) system was properly safeguarded. Key Findings District … Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Bay Shore Union Free School District - Procurement (2018M-212)
… [read complete report - pdf] Audit Objective Determine if District officials approved purchases before items were … services not subject to competitive bidding. Key Findings District officials did not: Seek competition for 16 of 20 … for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212State Comptroller DiNapoli Releases Municipal Audits
… they did not provide detailed guidance for the treasurer or audit committee when collecting and depositing funds, … to confirm IT assets were used for appropriate purposes or establish adequate controls to safeguard information … maintain accurate, complete and timely accounting records or properly reconcile bank accounts in a timely manner. About …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Interactive Map of Local Census Results
… population from 1950 to 2010. Yonkers grew by 8%, passing Rochester as the state’s third largest city. Almost all of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities … are changes to the AIM program. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined to be less reliant on AIM. At that time, the State established AIM-Related …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaJune 2002: Advance Refunding Bonds
… of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to do business in …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsNorwich City School District - Fund Balance Management (2018M-198)
… structurally balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Watkins Glen Central School District - Financial Management (2019M-57)
… - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial condition. Key Findings Conservative …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… complete report - pdf] Audit Objective Determine whether District payments for health insurance buyouts were … reviewed before payment. Key Recommendations Consult with District legal counsel about the intent of the health …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Shenendehowa Central School District – Longevity Payments (2023M-165)
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shenendehowa-central-school-district-2023-165.pdfMorristown Central School District – Information Technology (2021M-137)
Determine whether Morristown Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/morristown-2021-137.pdfWatervliet City School District – Information Technology (2021M-34)
Determine whether the Watervliet City School District’s (District) Board and District officials ensured information technology (IT) assets and data were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watervliet-2021-34.pdfEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-171-F.pdfEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
audit follow up, east ramapo, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-ramapo-central-school-district-2019-107-F.pdfRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdf