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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of Department employees’ total compensation, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeOpinion 90-53
… the governing body of a municipal corporation may contract with private parties for the performance of only those of its … as ministerial. A municipal corporation may not contract with a private party for services involving the performance … discretionary functions. Thus, a village may not contract with a private party to perform the function of assessing …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements consist of statements comprised of both governmentwide and fund financial statements and notes to the financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceEast Moriches Union Free School District - Budget Review (B7-15-5)
… Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … reasonable, except for appropriations for tuition fees for high school students, charter school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Addison Central School District – Procurement of Professional Services (2023M-6)
… did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that services were procured in the most economical way and without favoritism. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6DiNapoli Announces State Contract and Payment Actions for July 2015
… waste or other improprieties. Cumulatively through July for calendar year 2015, DiNapoli’s office has approved 11,930 … of State $506,000 to the Village of Dobbs Ferry for waterfront revitalization. New York State Thruway Authority … $60 million to Empire State Development Corporation for Fort Schuyler Management Corporation to establish the Buffalo …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Fishers Island Union Free School District – Five Point Plan (2015M-320)
… July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Harborfields Central School District – Information Technology Asset Management (2024M-9)
… are incomplete and assets are not properly accounted for, District officials cannot assure taxpayers that the $3.9 … old were also not properly reported in the District’s official inventory records. Officials were unable to provide … and accurate inventory records. District officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetState Comptroller DiNapoli Releases School District Audits
… a current authorized user list. Sullivan County Board of Cooperative Educational Services (2021M-171) BOCES … to contract terms for separation payments or obtain Board of Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsWillsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfDownsville Central School District – Fund Balance (2016M-79)
… Adopt budgets with appropriations that are based on historical estimates for expenditures. Review the reserve for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfLivonia Central School District – Conflict of Interest (2024M-89)
… in District contracts that were not in compliance with the District’s code of ethics. Key Findings A Board of … occurs when an official has an interest in a contract with the school district which they have a power or duty to … under the contract; or appoint an officer or employee with those powers or duties. The Board member’s physical …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… objectives, optimal funding levels and conditions for using each reserve. Subsequent Event Our audit fieldwork …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionBrentwood Union Free School District – Information Technology (2023M-83)
… monitoring network user accounts, providing network users with information technology (IT) security awareness training … determined were not needed. Establish written procedures for granting, changing and disabling network user account … IT contingency plan. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41