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Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… fund balance, the Board appropriated unexpended surplus funds each year to help finance the ensuing year’s … went unused. The District accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years’ budgets, … that result in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … the project’s progress has been hampered by the lack of available complete information and the necessity to compile …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… controls over selected District financial activity for the period July 1, 2012 through November 20, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings … bus options were consistent with State contract pricing for the 16 school buses they purchased in 2012-13 and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and … 11, 2016. Background The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. Background … control procedures, certain additional controls should be considered. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… gaps are likely to be larger-than-anticipated by the city in the coming years, underlining the importance of adding to … are strong and formalizing a policy for managing reserves in the future. “New York City has rebounded from the fiscal … cuts. As a result, the city has restored $73 million in FY 2024 and an average of more than $200 million annually …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … School’s policy. School officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, … State-level and local and contracted providers have roles in coordinating or providing services. Together, these … and Opportunity Act (WIOA) funding. WIOA took effect in October 2016 and is designed to strengthen and improve the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… focus on the findings and recommendations contained in audit reports and write thoughtful responses to these … our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … provide information we can use to correct any inaccuracies in our report before it is finalized and released. Your CAP, …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053New York’s Economy and Finances in the COVID-19 Era (March 4, 2021)
… A year after the first case of COVID-19 was reported in New York State, the economic disruption caused by the … claiming unemployment insurance (UI) benefits. As shown in the top line of the graph below, the figure remains … before the pandemic hit New York, for weeks ending in late February and early March 2020, statewide UI claims …
https://www.osc.ny.gov/reports/impact-covid-19-march-4-2021DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to … or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were paying the … role in providing consumer protections at a local level. Consumers are at risk of overpaying for goods when …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… by more than 533,000 people — about as many people as in the city of Sacramento. Much of this decline happened … between 2020 and 2021, as New York was impacted severely in the early days of the COVID pandemic. However, population … than 101,000 between 2022 and 2023, the largest decline in the nation . This population loss directly affects the tax …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… that affect some levy components for counties and towns in 2015 and after. Data Description for 2015 and newer tax …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates