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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… By law, you can’t hire or appoint immediate or close family members of a school board member, school district … by not appointing other relatives, such as in-laws, or family members of individuals with the responsibility of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesNYS Common Retirement Fund Announces First Quarter Results
… York State Common Retirement Fund’s (Fund) overall return in the first quarter of the state fiscal year 2016-2017 was 2 … 30, 2016, the Fund has 38.3 percent of its assets invested in publicly traded domestic equities and 15.6 percent in international public equities. The remaining Fund assets …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund’s (Fund) overall return in the second quarter of state fiscal year 2016-2017 was 3.51 … percent for the three-month period ending Sept. 30, 2016, with an estimated value of $184.5 billion, according to New … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund’s …
https://www.osc.ny.gov/press/releases/2016/11/nys-common-retirement-fund-announces-second-quarter-resultsOneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, … and the Town of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165York Central School District – Financial Management (2022M-96)
… did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance exceeds the … financial plan and comprehensive capital plans. As a result, more real property taxes were levied than was needed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96NYS Common Retirement Fund Announces Second Quarter Results
… York State Common Retirement Fund's (Fund) overall return in the second quarter of the state fiscal year 2017-2018 was … has reached the $200 billion milestone, during a quarter in which returns exceeded the strong performance we saw at … since 2008. We take the long view of success, investing in ways that provide consistent returns and retirement …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsSweet Home Central School District – Financial Management (2022M-166)
… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves approximately 3,000 residents. The Library is a school district public library governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… this issue. More than thirty states have already put rules in place that allow public employers to set aside money today … and plugging the hole before we reach a crisis moment.” In state fiscal year (SFY) 2013-14, the state’s total … and SUNY paid $1.5 billion for retiree health insurance in SFY 2013-14, which is half of what is needed to fully fund …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careResources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Topics and Approvals Local Government Management Guides New Official Quick Start Guide [pdf] Planning Resources … Spreadsheets Justice Court Revenue Report Open Book New York Training for Local Officials The Academy for New York …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background The Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman … operates 11 schools with approximately 9,000 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2014-15 fiscal year was approximately $29.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionPhoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Opinion 98-2
… use of personal equipment at fire) FIRE COMMISSIONERS -- Reimbursement for Expenses (dinners after board meeting) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-98-2Comptroller DiNapoli Releases School and Municipal Audits
… today announced the following local government audits have been issued. Town of Hounsfield – Claims Auditing … totaling $10,500 lacked adequate supporting documentation and seven claims for $4,100 were paid twice Rochester City … million, even accounting for the numerous cost-savings and avoidance measures, including personnel layoffs, recently …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Comptroller DiNapoli Releases School Audits
… City School District – Procurement of Professional Services (Ontario County ) The district did not properly seek … Monroe 2 – Orleans Board of Cooperative Educational Services (BOCES) – Software Management (Monroe County) A …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and