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Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… in a real property tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal … and developed budgets that appropriated fund balance to address planned budget gaps totaling approximately $2.5 … realistic budgets and reduce both surplus fund balance to comply with the statutory limit and overfunded reserves in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mRochester City School District – Budget Review (B20-2-1)
… 2018-19 and 2019-20 fiscal years. Background The District is located in Monroe County. Following the District’s … Findings Due to several inaccurate estimates, the District is on track to incur a 2019-20 budgetary deficit of … Our Office developed a two-part approach. The first effort is the recent review of the adopted budgets for the 2018-19 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Gowanda Central School District – Financial Management (2024M-104)
… by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andState Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate … that allows municipalities to override it. The cap is just one of many fiscal pressures facing local governments … allowable levy growth factor for the 2021 fiscal year is the first time municipalities with a fiscal year ending on …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentState Agencies Bulletin No. 954
… program are eligible for a $1,000.00 Premium. The Program is effective beginning on September 1, 2009. Payment … a bi-weekly basis each school year during which the mentor is actively involved in a mentoring relationship. Agencies … the MOU for eligibility information. The Mentoring Premium is pensionable and included in the calculation of overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindState Comptroller DiNapoli Releases Municipal & School Audits
… assets included items such as computers, cameras and night vision goggles. Also, one board member did not complete the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… lack important components such as identifying who is authorized to process online banking transactions or … confirmations of online transactions. A dedicated computer is not used for online banking. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Averill Park Central School District - Payroll (2018M-255)
… - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Key Findings District … officials have adequate procedures to ensure salary and wages are paid accurately. The Superintendent was not … payrolls prior to the Treasurer distributing paychecks and processing direct deposits. Prior to our audit, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Holley Central School District - Procurement (2019M-7)
… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Floral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… leave accrual balances were accurate, not all leave taken is properly supported or approved. Records for 10 of 41 … all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although … approval for overtime worked, they were paid for 392 hours of overtime totaling $8,513 while working at home. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mHomer Central School District - Criminal History Background Checks (2019M-76)
Determine whether District officials effectively used District resources to ensure the safety of their students by performing proper criminal history background
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Poughkeepsie City School District - Budgeting (2018M-226)
… were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive … funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded the statutory limits of $3.9 million and $4 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery … performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97