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DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … officials are encouraged to continue to be mindful about how budget practices today impact budgetary solvency in the … transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Oversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Among working households, 41 percent had at least one adult shift their work to a teleworking environment. 4 It has …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) equipment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/half-hollow-hills-central-school-district-2024-33.pdfWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdfDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdfSchenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schenectady-city-school-district-2023-65.pdfSharon Springs Central School District – Fund Balance Management (2022M-100)
Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sharon-springs-central-school-district-2022-100.pdfIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdfFiscal Stress Monitoring System Manual
FSMS evaluates local governments (counties, cities, towns and villages) and school districts based on both financial and environmental indicators.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-manual.pdfRipley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfSouth Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
Determine whether Brookhaven-Comsewogue Union Free School District (District) officials established an adequate accounting system for extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/brookhaven-comsewogue-2021-181.pdfLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdfHoneoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/honeoye-falls-lima-2020-112.pdfNew Official Guide
New York Office of the State Comptroller, New Official Quick Start Guide, Division of Local Government and School Accountability
https://www.osc.ny.gov/files/local-government/pdf/new-official-guide-2023.pdfOversight of Private Career Schools
… 18 schools that appeared to be operating without a State license. These schools provided instruction in a range of … the most efficient manner. Key Recommendations Ensure that license applications for private career schools are processed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schools