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Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Farmingdale Union Free School District – Payroll (2024M-22)
… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … 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-22Windsor Central School District – Fuel Controls (2022M-133)
… over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and … not accounted for. Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle …
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)
… were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the North … were supported appropriate and audited and approved prior to payment …
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)
… the Liberty Central School District (District) Board of Education (Board) and District officials adequately … network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate … vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and …
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)
… and responsibilities of each party may not be understood by all parties resulting in cybersecurity gaps. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… [read complete report - pdf] Audit Objective Determine whether Tuxedo Union Free … Superintendent. The Interim Superintendent was responsible for certifying the payroll accuracy. Thirty-six of the 104 …
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)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
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)
… adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … plan. Therefore, a cyber incident could result in the loss of data and serious operational interruption. The District had three policies that detail the proper usage of IT assets. The polices are not consistent and seven of 13 …
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)
… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
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)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … payroll services for 9 years without seeking competition. When officials do not seek competition, there is less assurance to taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Local Governments: The files below contain real property tax levies, taxable … value and full value tax rates for local governments. Read the data description files to learn about how the tables are … that affect some levy components for counties and towns in 2015 and after. Data Description for 2015 and newer tax …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesEden Central School District – Capital Project Management (2024M-83)
… and District officials did not provide adequate oversight or manage the project in a transparent manner. We determined … work was not included in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the opportunity to approve or reject the additional work. Officials did not seek …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Comptroller DiNapoli Statement on New York City Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetLyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Center Moriches Union Free School District – Payroll (2024M-155)
… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mCorinth Central School District - Medicaid Reimbursements (2019M-129)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible … services been appropriately claimed, the District could have realized revenues totaling $8,455. Key Recommendations … 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/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with … counsel as to seeking recovery of payments identified in this report that are inconsistent with the individual …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20