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DiNapoli: State Tax Revenues Down $767 Million in May
… the economy, it’s critical that Washington act on our call for more federal aid.” Other items of note in the report: … than 9 percent reflecting both depressed economic activity and timing factors. Local assistance spending through May … of Education made $4 billion in general aid payments to school districts. The General Fund ended the month with a …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayRye City School District – Payroll (2024M-2)
… with certain aspects of our findings but indicated they have initiated corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether Rye …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… improve their budgeting practices and be more transparent with District residents and taxpayers. During the audit … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … District taxpayers. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and … Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolOakfield-Alabama Central School District – Procurement (2024M-103)
… $4.9 million that were tested, District officials did not have evidence that goods and services totaling $930,806 were … for three purchases totaling $14,146, officials may have saved $4,055 or 29 percent had officials competitively … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Pavilion Central School District – Claims Audit (2024M-108)
Determine whether the Pavilion Central School District District claims auditor properly audited claims prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… nine checks totaling $44,548 for two clubs that did not have sufficient funds when the disbursements were made. … treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… Audit Objective Determine whether the Sherman Central School District (District) claims auditor properly audited … corrective action. … Determine whether the Sherman Central School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Campbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New York State (State) aid for special education and homeless students. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… these departments. 288 charges totaling $64,925 did not have adequate support including a specific District purpose, … take corrective action. Appendix B includes our comment on the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District … effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Six …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… equipment and computers). Additionally, officials have not conducted a physical inventory to properly monitor … with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and disposed inventory list, we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringRegistration for Advanced Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/advanced-accounting-school-registration.pdfRegistration for Basic Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/basic-accounting-school-registration.pdfHolland Patent Central School District
Holland Patent Central School District – Access to the Student Information System (2016M-326)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-holland-patent.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdf