Search
Hoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosic-valley.pdfBrasher Falls Central School District – Financial Condition (2019M-158)
… the District’s financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent … three fiscal years. As of June 30, 2018, the District’s surplus fund balance was $2.15 million, which was 4.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Opinion 93-21
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in … Whether a fire district is required to solicit bids for the sale of an …
https://www.osc.ny.gov/legal-opinions/opinion-93-21New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced … like food and housing. Since 2014, poverty rates in New York have surpassed the national average. In 2021, the … year for which data are available, almost 2.7 million New Yorkers lived in poverty, or 13.9 percent, compared to …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
audit, school, valley stream 24, new hire paperwork
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/valley-stream-union-free-school-district-2022-189.pdfRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
audit, school, rye neck, health insurance, cost savings
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rye-neck-union-free-school-district-2022-164.pdfEdmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
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)
… 20, 2016 covering the period January 1, 2013 through August 4, 2017, determined whether the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followAverill Park Central School District - Payroll (2018M-255)
… Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings District officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not always … Determine whether employee salaries and wages were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Greater Amsterdam School District – Capital Project (2022M-50)
Determine whether the Greater Amsterdam School District (District) Board of Education (Board) and officials properly managed the District’s capital project (project) that includes building improvements and safety upgrades.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greater-amsterdam-2022-50.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfOpinion 89-23
… §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow … contained shall prevent the renewal of any such lease. It is clear from the above provision a village may lease space …
https://www.osc.ny.gov/legal-opinions/opinion-89-23East Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… did not document 1,593 scheduled services totaling $54,054 in the special education system (system) as having been … Ensure service providers document all service encounters in the system. District officials generally agreed with our … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mHamburg Central School District - Continuing Education (2019M-11)
… report - pdf] Audit Objective Determine whether the District’s continuing education cash receipts are properly … were not properly segregated or monitored. The Board and District officials have not established written policies and … the continuing education cash receipts process. The District does not have assurance all continuing education …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Fallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12