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Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Opinion 89-20
… -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, … Law, §806 requires each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Carmel Central School District - Extra-Classroom Activities (2018M-45)
… $431 was not set aside for remittance to the State. The District’s ECA policy was not comprehensive. Key … they plan to initiate corrective action. … Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Allegany-Limestone Central School District - Financial Management (2018M-129)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Eldred Central School District – Budget Review (B4-15-3)
… The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year … for the items noted, we found the significant revenue and expenditure projections are reasonable. The proposed … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Beacon City School District -- Budget Review (B6-15-4)
… the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 … that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Glens Falls Common School District - Cash Management (2019M-177)
… Audit Objective Determine if District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested … funds in a financial institution with higher available interest rates, interest earnings could have been increased …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Deposit Central School District - Financial Condition (2018M-204)
… complete report - pdf] Audit Objective Determine whether District officials took action to effectively manage the … condition of the general and cafeteria funds. Key Findings District officials have: Implemented measures to contain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204DeRuyter Central School District - Information Technology (2019M-175)
… complete report - pdf] Audit Objective Determine whether District officials ensured students’ personal, private and … from unauthorized access, use and loss. Key Findings District officials did not: Limit or monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Middleburgh Central School District - Information Technology (2019M-115)
… - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss. Key Findings District officials did not adequately manage user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Waterloo Central School District - Financial Condition Management (2019M-137)
… - pdf] Audit Objective Determine whether the Board and District officials adequately managed the District’s financial condition. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137DiNapoli: SED Oversight of Career Training Programs Falling Short
… future employment are often failing to ready students for jobs that are in demand, are fast-growing, or pay higher … to teach students the skills needed to succeed in future jobs by providing hands-on learning in high school,” DiNapoli … Programs in New York State Schools Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers.
https://www.osc.ny.gov/files/local-government/audits/pdf/eastport-south-manor-2019-156.pdfDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… the arrest of Linda Burrows of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. “Linda Burrows allegedly concealed her … to steal benefits from the pension fund,” DiNapoli said. “My office will continue to partner with law enforcement, to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksGates-Chili Central School District - Financial Management (2019M-53)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … managed fund balance and reserves. Key Findings District officials circumvented the statutory limit on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Akron Central School District - Financial Management (2018M-195)
… the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Marcellus Central School District – Online Banking (2020M-66)
Determine whether District officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/marcellus-2020-66.pdfAlexander Central School District – Financial Management (2020M-64)
Determine whether the Board and District officials properly used and managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/alexander-2020-64.pdf