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Sackets Harbor Central School District – Financial Condition (2016M-89)
… The Sackets Harbor Central School District is located in the Towns of Adams, Henderson and Hounsfield in Jefferson County. The District, which operates one school … Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Worcester Central School District – Unassigned Fund Balance (2016M-1)
… The Worcester Central School District is located in the Town of Harpersfield in Delaware County and the Towns of Decatur, Maryland, … officials overestimated appropriations by a combined total of $2.4 million or 7.5 percent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Sharon Springs Central School District – Financial Condition (2016M-39)
… Purpose of Audit The purpose of our audit was to evaluate the … in the Towns of Carlisle, Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of Canajoharie and Root in Montgomery County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Randolph Central School District – Financial Management (2014M-20)
… District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable … 330 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesXVI.3.B Fund Accounting – XVI. Financial Reporting
… and are discussed in greater detail later in this section. Governmental Funds General Fund Federal Special Revenue Funds … fund types is necessary for a complete understanding of governmental accounting. A discussion of the fund types used … classification of a fund to a fund group, follow below. GOVERNMENTAL FUND TYPES These are the funds through which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingCUNY Bulletin No. CU-487
… 2014 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule , payments may be submitted … 2014 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule. In addition, the CUNY University … pay dates included on the Semi-Monthly Certification and Paydate Deadlines schedule, prior to submission of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-487-2014-city-university-new-york-cuny-research-foundationVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Willsboro Central School District – Financial Condition (2015M-362)
… in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates … fund balance is in compliance with statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… separation payments, reduce leave balances when leave buybacks were processed or record leave in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Releases School District Audits
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Officials … fund appropriations from 2018-19 through 2020-21 by a total of $16 million and appropriated $6.4 million that was … supported and for appropriate BOCES purposes. However, all claims were not audited or approved prior to payment. As …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsElmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21City of Geneva – Financial Management (2015M-105)
… 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Tonawanda City School District – Financial Management (2016M-370)
… Background The Tonawanda City School District is located in Erie County. The District, which operates five schools … Budgeted appropriations for the 2016-17 fiscal year total approximately $32 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370Town of Hartford – Online Banking and Information Security (2016M-385)
… 1, 2015 through July 31, 2016. Background The Town of Hartford located in Washington County and has a population of … Town of Hartford Online Banking and Information Security 2016M385 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Connetquot Central School District - Financial Management (2019M-180)
… District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its … appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive reserve policy …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Shenendehowa Central School District – Longevity Payments (2023M-165)
… upon separation. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165