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Vestal Central School District – Financial Condition (2014M-08)
… July 1, 2012 through October 17, 2013. Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in the Town of … Vestal Central School District Financial Condition 2014M08 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Understanding Your GASB Report – Governmental Accounting Standards Board
… a positive effect on net position, like assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as a percentage), which reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages and high prices that are putting a financial strain on … New Yorks child care sector continues to face lingering challenges … postpandemic including child care deserts low wages and high prices that are putting a financial strain on …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsDisposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdfEllenville Central School District – Network User Accounts (2022M-18)
Determine whether Ellenville Central School District District officials ensured network user accounts were adequately managed
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Dryden Central School District - Cash Management (2020M-61)
… [ read complete report - pdf ] Audit Objective To determine whether District officials maximized interest … investment program. Prepare monthly cash flow forecasts to estimate available funds for investment. Solicit interest rate quotes and obtain investment information to ensure available funds are invested, within legal limits, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Fiscal Stress Monitoring System: 2020 List and Details for School Districts
Fiscal Stress Monitoring System: 2020 List and Details for School Districts
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2020-school-all-data-workbook.xlsEast Greenbush Central School District – Claims Processing (2015M-302)
… The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Bethlehem Central School District – Credit Cards (2017M-41)
… adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 … The Bethlehem Central School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Fillmore Central School District – Reserve Funds (2016M-386)
… District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. Background The Fillmore … of reserve balances. No evidence was provided to show that the funds retained in the debt reserve were ever …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Area #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … periodically compare the list of current active employees (i.e., employee master list) to the list of network user … file server for analysis by IT or management personnel. Where possible, system administrators should monitor attempts …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 and is governed by an … total approximately $4.2 million, funded primarily with real property taxes, sales tax, and water and sewer rents. … of available fund balance prior to appropriating it as a financing source for the subsequent year’s operations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Middleburgh Central School District – Financial Condition (2013M-206)
Middleburgh Central School District Financial Condition 2013M206
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… – pdf] Audit Objective Determine whether Avoca Central School District (District) employees and Board of Education … audit avoca school district …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingGouverneur Central School District – Financial Management (2016M-351)
… through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in … Gouverneur Central School District Financial Management 2016M351 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Citywide Payment Services and Standards – Controls Over Payments
… options, and improve customer satisfaction. Payments can be made online, in-person, or by mail to a bank lockbox. … $118.6 million where the Business Dashboard (Dashboard) (an Excel spreadsheet CPSS maintains for its convenience to … DOF location, payments received by mail were kept in an unsecured place for up to 3 days before they were logged into …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsArdsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/ardsley-union-free-school-district-2024-13.pdfNewburgh Enlarged City School District – Financial Management (2025M-32)
Did the Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/newburgh-enlarged-city-school-district-2025-32.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210