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Stillwater Central School District – Payroll (2017M-104)
Stillwater Central School District – Payroll (2017M-104)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-stillwater.pdfSchool District Physical Education Compliance (2018-MS-3) - Global
School District Physical Education Compliance (2018-MS-3)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-School-District-PE-Compliance-global.pdfByron-Bergen Central School District - Procurement (2018M-157)
Byron-Bergen Central School District - Procurement (2018M-157)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-byron-bergen.pdfAnnual Report on School District Financial Accountability - 2009
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda09.pdfAnnual Report on School District Financial Accountability - 2008
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda08.pdfAnnual Report on School District Financial Accountability - 2007
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda07.pdfAnnual Report on School District Financial Accountability - 2006
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda06.pdfNortheast Central School District - Payroll (2018M-140)
Northeast Central School District - Payroll (2018M-140)
https://www.osc.ny.gov/files/local-government/audits/pdf/northeast.pdfFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The … Chairman and former Fiscal Officer maintained adequate accounting records. Provide adequate oversight over financial … in accordance with written agreements. Maintain adequate accounting records. Provide adequate oversight over financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightChittenango 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-155Cash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-august-2022.xlsxCash Basis Report - August 2022
Comptroller’s monthly report on State Funds Cash Basis of Accounting for August 2022.
https://www.osc.ny.gov/files/reports/finance/cash-basis/pdf/cash-basis-august-2022.pdfDiNapoli 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-citiesThe 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-manualGilboa-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-2022mDiNapoli: 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-percentVillage 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-102II.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-statementsTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Scio 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-10