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Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… Audit Objective Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials … project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectMarcellus Central School District – Online Banking (2020M-66)
… complete report - pdf ] Audit Objective Determine whether District officials established controls to ensure online banking transactions were appropriate and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but they could further …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a technical nature for SFS users. The SFS … (518) 457-7737 or toll-free at (877) 737-4185. BUREAU OF ACCOUNTING OPERATIONS Agencies should contact the SFS Help …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationBrocton Central School District – Financial Management (2023M-44)
… fund balance to exceed the statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not … Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund … with the statutory limit. Reduce overfunded reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… NY, pleaded guilty before Chief U.S. District Judge Elizabeth A. Wolford to theft of funds related to a federal … Caledonia NY pleaded guilty before Chief US District Judge Elizabeth A Wolford to theft of funds related to a federal …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-fundsLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… The South Kortright Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceApplication Review and Site Permitting for Major Renewable Energy Projects
… its obligations under State law to issue siting permits for major renewable energy projects within the required time … for review. ORES has 60 days to determine whether a permit application is complete or missing required documentation and … renewable energy project within 1 year from the date the application was deemed complete. Key Findings ORES was …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20State Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved 1,898 contracts for state agencies … of Alcoholism & Substance Abuse Services $1 million with New York City for substance abuse prevention and intervention …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The … funds in a manner than benefits District residents. Review all reserves at least annually to determine if the amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementRipley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfLiberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Rye City School District – Payroll (2024M-2)
… officials did not budget for approximately $600,000 of incurred overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the District expects to incur in overtime costs and … for their positions for the audit period and reviewed all of their time records and payments totaling $428,220 and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdfReal 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.xlsxReal 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.xlsxDiNapoli: NYC Has Recovered Nearly All Private Sector Jobs Unevenly Across Sectors
… New York City has recovered 99.4% of private sector jobs it … warehousing and office sectors, but retail, restaurants, construction and tourism continue to lag the national …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-has-recovered-nearly-all-private-sector-jobs-unevenly-across-sectorsGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices