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School District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfHolley Central School District - Procurement (2019M-7)
Determine whether District officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/holley.pdfSummary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfADAPT Community Network – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education service … school year, ADAPT served about 548 preschool students. In addition to the preschool cost-based programs, ADAPT … June 30, 2015, ADAPT reported approximately $53 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programFacilities Planning Bureau Project Review
… determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of … for all capital construction projects involving these facilities and issuing building permits. Per the State …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewArea #8 – Online Banking – Information Technology Governance
… be legitimate but are not and hijack a browser to transfer funds without the user’s knowledge. 17 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingSUNY Bulletin No. SU-339
… Purpose The purpose of this bulletin is to provide agencies with instructions to update Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 ORP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-339-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… received federal relief funds to assist them in recovering from the COVID-19 pandemic. “The financial landscape for many local governments has improved with the infusion of … List Complete List of Fiscal Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesMechanicville City School District – Financial Condition (2017M-93)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Harpursville Central School District - Financial Condition (2018M-120)
… managed the District’s financial condition. Key Findings From 2013-14 through 2015-16, the District adopted budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Bath Central School District - Online Banking (2018M-79)
… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially … Bath …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79West Valley Central School District - Financial Management (2018M-7)
… The reserve fund policy does not adequately address funding levels which has resulted in reserves being …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Marathon Central School District – Fund Balances (2017M-280)
… determine whether the Board and District officials ensured fund balances and reserves were reasonable for the period … approximately $17.9 million. Key Findings Unassigned fund balance exceeded the statutory limit each year for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Central Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153McGraw Central School District – Fund Balances (2017M-248)
… the Board and District officials ensured that the general fund balance and reserve fund levels were reasonable for the period July 1, 2015 … appropriated, on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248LaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Fredonia Central School District - Financial Management (2018M-33)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, 2017, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Carmel Central School District - Extra-Classroom Activities (2018M-45)
… (ECA) clubs and the central treasurers properly accounted for ECA collections and disbursements. Key Findings Five clubs did not maintain supporting documentation for collections totaling $236,912 and two clubs did not maintain any records for collections totaling $89,165. For two collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Bronxville Union Free School District - Procurement (2018M-46)
… if District officials sought competition for the purchase of goods and services not subject to competitive bidding and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46