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Batavia City School District – Financial Condition (2016M-160)
… 2012 through March 10, 2016. Background The Batavia City School District is located in the City of Batavia and the … Batavia City School District Financial Condition 2016M160 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Lake Placid Central School District – Claims Auditing (2016M-84)
… December 31, 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Grand Island Central School District – Interfund Financial Activity (2016M-42)
… September 30, 2015. Background The Grand Island Central School District is located in the Town of Grand Island in … Grand Island Central School District Interfund Financial Activity 2016M42 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfLansing Central School District – Financial Management (2015M-256)
… through September 9, 2015. Background The Lansing Central School District is located in the Towns of Dryden, Groton and … Lansing Central School District Financial Management 2015M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Economic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its … State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest decline in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … Determine whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Campbell-Savona Central School District -- Budget Review (B2-14-11)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … CampbellSavona Central School District Budget Review B21411 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Lake George Central School District - Purchasing (2018M-167)
… Lake George Central School District Purchasing 2018M167 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfCentral Valley School District - Separation Payments (2018M-153)
… Central Valley School District Separation Payments 2018M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Falconer Central School District – Financial Management (2016M-146)
… through February 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, … Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146English Language Learners Programs
… Education Department is adequately overseeing whether school districts are providing services to English Language … are generally entitled to receive an education in the school district where they live, regardless of the language … professional development, resources, and assistance to school districts on issues related to the education of ELLs. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Health (DOH) provided adequate oversight to ensure managed care recipients in the Recipient Restriction Program received … recipients in the Restriction Program must receive certain care through only their designated health care providers or via referral from those providers. …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientI.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… with provisions of GASB Codification Section 2100, to be included within the entity will be reported upon in the … all rights and properties will pass to the State. Long Island Power Authority (LIPA) LIPA was created in 1986 … maintains title to the Authority's assets. The primary source of operating revenues for the Authority is the tolls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… Authority (MTA) are not identified, the authority may have to raise fares and tolls faster than planned to improve a system that has deteriorated sharply in recent years, according to an analysis of the MTA’s … Authority MTA are not identified the authority may have to raise fares and tolls faster than planned to improve a …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesMedina Central School District - Capital Projects (2019M-163)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed the 2016 capital project (Project). Key Findings The Board and District officials could have improved their management … Determine whether the Board and District officials properly managed the 2016 capital …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Sidney Central School District - Financial Management (2019M-243)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … points to 8.9 percentage points over the limit. The Board and District officials did not develop multiyear financial … Determine whether the Board and District officials properly managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Albany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293