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Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Fishers Island Union Free School District – Website Transparency (2023M-28)
… – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) website provided … or plan to initiate corrective action. … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Scio Central School District – Payroll (2017M-10)
… is located in the Towns of Alma, Amity, Andover, Bolivar, Friendship, Scio, Ward, Wellsville and Wirt in Allegany …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Penn Yan Central School District – Network Access Controls (2021M-79)
… provider’s responsibilities and services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… of deposit. Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit revenue to …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewWynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North Greenbush, … in Rensselaer County. The District, which operates one school with approximately 350 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mBrocton Central School District – Purchasing (2015M-305)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Opinion 2006-8
… Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (use of … final year salaries and paid upon retirement to central school district employees under collective bargaining … final year salaries. Collective bargaining between public employers and public employees is provided for by …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Lake Pleasant Central School District – Payroll (2016M-8)
… The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school … Key Recommendations There are no recommendations in this report. … Lake Pleasant Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Beaver River Central School District – Payroll (2016M-247)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of … The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing procedures for the … of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Scarsdale Union Free School District – Overtime (2022M-105)
… Audit Objective Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was … letter. … Determine whether the Scarsdale Union Free School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82The 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 … is to provide state-of-the-art programs and services for children and adults with Autism Spectrum Disorder and … three and five years of age. Kelberman is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lowville-academy-s9-22-3.pdfState Comptroller DiNapoli Releases School Audits
… Up (Steuben County) The follow-up review was limited to interviews with district personnel and inspection of certain documents related to the issues identified in the initial report. Based on … surplus fund balance exceeded the statutory limit by about $8 million (9.2 percentage points) as of June 30, 2021. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… the Village’s financial condition and budgeting practices for the period June 1, 2010 through May 31, 2013. Background … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year total approximately $4.2 million, … structurally balanced budgets with reasonable estimates for revenues and appropriations for the general, sewer and …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts of … funds contained in this trust be returned to the general fund and disbursed back to districts. Orleans/Niagara BOCES … Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-funds