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Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
GreenburghNorth Castle Union Free School District Financial Management 2018M108
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsFort Plain Central School District - Claims Audit Process (2018M-50)
… Achievements Due to the District’s well designed system of internal controls over claims processing, we performed … were being followed consistently. We reviewed 79 of the 4,439 claims totaling $122,475 and found that control … a timely manner. There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Fort Ann Central School District - Fund Balance Management (2018M-119)
… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… Objective Determine whether the District is paying health insurance premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance premiums for deceased retirees or their dependents. … retirees and their spouses and dependents receiving health insurance coverage. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceOyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Findings District officials did not: Provide cybersecurity awareness training to all employees. Disable or remove … Provide employees with periodic cybersecurity awareness training. Ensure user accounts are disabled or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District Retiree Insurance Contributions 2018M18
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the … the District Clerk to sign District checks as the primary, and sole, signatory. The Board should ensure that any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Central Islip Union Free School District – Financial Management (2013M-380)
… period July 1, 2012 through June 30, 2013. Background The Central Islip Union Free School District is located in … Central Islip Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… June 30, 2013. Background The Floral Park-Bellerose Union Free School District is located in the Village of … Floral ParkBellerose Union Free School District Financial Management 2013M359 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… July 1, 2014 through December 31, 2015. Background The Valley Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which operates … Valley Stream Thirteen Union Free School District Purchasing 2016M204 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, … District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics ratio to a more efficient level. By making …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesHyde Park Central School District – Financial Management Practices (2012M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and 800 employees. The District is governed by the Board of Education which comprises seven elected members. The … amounts reasonably deemed necessary to pay for the cost of judgments and claims arising from the tax roll in the year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mSouth Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Town of Huntington, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Hampton Bays Union Free School District – Claims Processing (2013M-333)
… confirming purchase orders which were prepared after the invoice was received from the vendor. For example, the … 7, 2012, for special education services; the vendor’s invoice was dated July 28, 2012 and the purchase order was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272DiNapoli Releases Executive Budget Report
… General Fund disbursements are projected to grow by 24.9%, over four times as fast as receipts, which are … and the extension of the expiring provisions of the Tax Cuts and Jobs Act, as well as risks from the geopolitical … surcharges under both corporate franchise and personal income taxes. While the Executive Budget does not propose …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-report