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Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… whether the Board’s 2018-19 adopted budget was realistic and structurally balanced based on historical or known trends. Key Findings The Board and District officials neglected to use accurate estimates of … multiyear financial plans with goals and objectives for funding long-term operating needs. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningChittenango Central School District – Information Technology (2023M-155)
… Audit Objective Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent … are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and officials … Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mState Agencies Bulletin No. 1649
… checks they receive as a result of the Reversal (AC230) and Exchange (AC1476) process Affected Employees All … paycheck reversal All employees with checks exchanged for a name change or a next-of-kin or estate request Background When necessary, state agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the … the “Big Four”cities of Buffalo, Rochester, Syracuse and Yonkers. “For the fourth consecutive year, school and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did … property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … for these services through rates set by SED. The reimbursement rates are based on school year financial … reports to SED on its annual CFRs. To be eligible for reimbursement, reported costs must be reasonable, necessary, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualSomers Central School District – User Accounts and Software Updates (2021M-153)
Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdfScio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Fishers Island Union Free School District – Website Transparency (2023M-28)
… Objective Determine whether the Fishers Island Union Free School District (District) website provided the public with … of Information Law (FOIL) online submission request for records. Key Recommendations Post all required and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements report aggregate data for the State, distinguishing between the governmental … resources measurement focus and the accrual basis of accounting, as are the Enterprise Funds, Component Units and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … other challenges that might affect a local government’s or school district’s finances. This information includes population …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesWynantskill Union Free School District – Payroll (2016M-66)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which … Key Recommendations There were no recommendations as a result of this report. … Wynantskill Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Penn Yan Central School District – Network Access Controls (2021M-79)
… - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured network access controls … to address the District’s specific needs and expectations for IT services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through April 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mScarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly … at least $167,000. As a result, officials are paying more for overtime than necessary. Officials: Overpaid 20 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… our audit was to review the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background … total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Indian River Central School District – Financial Condition Management (2022M-92)
Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District's financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/indian-river-2022-92.pdfBrocton Central School District – Purchasing (2015M-305)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Beaver River Central School District – Payroll (2016M-247)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247