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Brasher Falls Central School District – Financial Condition (2019M-158)

Determine whether the Board and District officials effectively managed the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Tuckahoe Common School District - Financial Condition (2018M-191)

Determine whether the Board and District officials ensured that fund balance and restricted funds were reasonable

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-financial-condition-2018m-191

Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)

Determine whether the Boards 201819 adopted budget was realistic and structurally balanced based on historical or known trends

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planning

Roxbury Central School District - Health Insurance Buyouts (2019M-89)

Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89

New York Local Government Assistance Corporation

… *The Corporation has fulfilled its mission and, per Section 3233 of the Public Authorities Law, its existence has been … school districts and other municipalities placed the State at the mercy of the financial market. As the GO TRANs … LGAC was created in 1990 to provide a means for the State to reduce its annual reliance on intrayear …

https://www.osc.ny.gov/debt/lgac

Reporting Regulations 315.2 & 315.3

… employer shall mean the State, a participating employer, and any other unit of government or organization obligated or … for which the employer has the right to control the means and methods of what work will be done and how the work will … system to correct the error. *New York Codes, Rules and Regulations (NYCRR) 315.3 current through August 15, 2015 …

https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153

Reporting Tax Abatements as Required by GASB Statement No. 77

The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.

https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdf

Fund Balance Reporting and Governmental Fund Type Definitions

explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3

https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdf

Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

Determine whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for appropriate purposes.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fillmore-central-school-district-2023-115.pdf

Rockville Centre Union Free School District – Information Technology (2023M-140)

Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdf

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

Determine whether Waterville Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterville-central-school-district-2022-111.pdf

Friendship Central School District – Fund Balance and Reserves (2022M-55)

Determine whether the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/friendship-2022-55.pdf

George Junior Republic Union Free School District – Website Transparency (2021M-212)

Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdf

Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)

Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdf

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdf

Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)

Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdf

Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)

Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a competitive process to procure goods and services and whether

https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mount-pleasant-cottage-2020-86.pdf