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Town of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfPoughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2018-226.pdfJune 2002: Advance Refunding Bonds
… Issued To: School District and BOCES Business Officials Purpose of … Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many school districts are … refunding bonds this year because the state is changing how it calculates and pays building aid. Building aid, rather …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsState Comptroller DiNapoli Releases Municipal Audits
… because they did not provide detailed guidance for the treasurer or audit committee when collecting and … secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without detection … and financial system. Personal internet use was found on computers. In addition, network and application user …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Interactive Map of Local Census Results
… 2010. “The 2020 Census results show that New York state is changing, and this report and online tool provides …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-releases-interactive-map-local-census-resultsEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfWynantskill Union Free School District – Purchasing (2022M-85)
Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wynantskill-2022-85.pdfWyoming Central School District – Professional Services (2020M-152)
Determine whether Wyoming Central School District (District) officials used a competitive method to procure professional services and entered into written agreements with service providers.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyoming-2020-152.pdfWhitesboro Central School District – Separation Payments (2020M-146)
Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/whitesboro-2020-146.pdfExamples from GASB Statement 34 - Statement of Activities
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service … 29,259,208 Change in net assets (3,114,286) 3,219,885 105,599 3,202,656 Net …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… report, Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). … of the UPK providers’ compliance with applicable health and safety regulations was sufficient. We found the Department did not directly monitor UPK providers for health and safety. Instead, the Department relied on the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfLewiston-Porter Central School District - Payroll (2018M-246)
… Consult with legal counsel and take appropriate action to recover any overpayments. Ensure that stipends, including … our recommendations and indicated they have taken or plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warsaw-2021-140.pdfKeene Central School District – Transportation State Aid (2021M-63)
Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/keene-2021-63.pdfChazy Union Free School District – Medicaid Reimbursements (2021M-166)
Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/chazy-2021-166.pdfMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minisink-valley-2022-80.pdfNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-new-hyde-park-garden-city-park.pdf