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Legal Topics and Approvals
… for counties, cities, towns, and villages to apply to the State Comptroller for exclusion of sanitary sewer debt from … of Title 2 the Code of the Rules and Regulations of the State of New York [pdf] . Town and County Special Districts … Park that are required to obtain the consent of the State Comptroller to the original issuance of bonds and notes …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsLiverpool Central School District – Information Technology Assets (2020M-59)
Determine whether the District effectively managed hardware and software inventory to ensure that information technology (IT) assets are safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool-2020-59.pdfOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfTaconic Hills Central School District – Financial Management (2019M-155)
Determine whether the Board and District officials adopted realistic budgets to maintain fund balance within the statutory required limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/taconic-hills-2019-155.pdfCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s budget … appropriations for textbooks and pension costs. Develop a plan to maintain fund balance at a reasonable level. Review …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Galway Central School District - Fund Balance Management (2017M-267)
https://osc.state.ny.us/localgov/audits/schools/2018/galway.htm
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-galway.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfWyandanch Union Free School District – Budget Review (B24-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/wyandanch-school-district-b24-7-2.pdfBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfLewiston-Porter Central School District – IT Asset Management (S9-22-14)
lewiston-porter, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lewiston-porter-central-school-district-s9-22-14.pdfGloversville Enlarged School District – IT Asset Management (S9-22-12)
audit, schools, statewide, IT asset management, gloversville enlarged
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/gloversville-enlarged-school-district-s9-22-12.pdfGeneseo Central School District – IT Asset Management (S9-22-11)
geneseo, audit, schools, statewide, IT asset management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/geneseo-central-school-district-s9-22-11.pdfWyandanch Union Free School District - Budget Review (B22-7-1)
The objective of the review was to provide an independent evaluation of the proposed budget for 2022-23.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wyandanch-2022-b22-7-1.pdfWyandanch Union Free School District – Budget Review (B21-7-1)
The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyandanch-budget-review-b21-7-1.pdfEast Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed budget for the 2021-22 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-ramapo-budget-review-b21-5-4.pdfPutnam Valley Central School District – Information Technology (2021M-154)
Determine whether Putnam Valley Central School District’s (District) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/putnam-valley-2021-154.pdfHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdf