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Schenectady 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.pdf

Sharon 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.pdf

Lyncourt 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.pdf

Honeoye 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.pdf

Town of Duanesburg – Financial Records and Reports (2020M-116)

Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2020-116.pdf

Olean City School District – Financial Management (2016M-210)

… Purpose of Audit The purpose of our audit was to review the … June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and … operates four schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210

Corinth Central School District – Financial Condition (2015M-68)

… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are $20.7 million. Key Findings … did not prepare periodic year-end revenue projections for the Board. Key Recommendations Adopt general fund budgets …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Economic and Demographic Trends – 2022 Financial Condition Report

… 2019 employment levels. New York Ranked 47th Nationwide for Personal Income Growth in 2021 Personal income in 2021 … in 2021, ranking third nationwide. New York ranked 25th for economic growth in 2021 (5.0 percent). Tennessee had the …

https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trends

DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud

… owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam … with grand larceny in the second degree, a class C felony, for allegedly sending phony prescription records for reimbursement to Medicaid and the New York State Health …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)

… and District officials implemented cost-effective measures to control expenditures. Key Findings The Board shared the … The Board shared sports programs with other districts to ensure their students had varied sports opportunities available to them while decreasing expenditures by $90,000 since …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditure

Assessment and Collection of Selected Penalties

… notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the … general fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient … accounts receivable and other WCB accounting records for the penalties it has inappropriately assessed on …

https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties

Bemus Point Central School District - Financial Management (2019M-216)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Susquehanna Valley Central School District – Budgeting Practices (2014M-136)

… Purpose of Audit The purpose of our audit was to review the … 1, 2012 through February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises seven …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136

Nyack Union Free School District – Reserve Funds (2014M-185)

… of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, 2014. … with approximately 2,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $75 … enough to pay the District's average unemployment claims for approximately seven years. Key Recommendation Routinely …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Warsaw Central School District – Financial Management (2016M-278)

… Background The Warsaw Central School District is located in the Towns of Gainesville, Java, Middlebury, Orangeville, Warsaw and Wethersfield in Wyoming County. The District, which operates two schools … by law) or to other reserves established and maintained in compliance with statutory directives. Use available debt …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278

Understanding Your GASB Report – Governmental Accounting Standards Board

… For additional terms and descriptions, refer to the … current allocation target to achieve that return, and (2) for the period of benefit payments not supported, will incorporate an index rate for 20-year-tax-exempt municipal bonds. The assumptions used …

https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-report