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North Rose-Wolcott Central School District – Financial Management (2016M-22)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through January 4, 2016. … The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, Savannah, Sodus … which operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Marathon Central School District – Fund Balances (2017M-280)
… ensured fund balances and reserves were reasonable for the period July 1, 2016 through June 30, 2017. Background … in Broome County and one town in Tioga County. Enrollment for 2016-17 was 686 students. Budgeted appropriations for the … residents. Adopt a formal plan for reserves, analyze all reserve balances to determine whether balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280Monticello Central School District - Fund Balance Management (2020M-2)
… surplus fund balance exceeded the statutory limit each of the last three fiscal years by 12.3 to 16.3 percentage points. As of June 30, 2019, the District overfunded one reserve by … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2City of Troy – Budget Review (B18-5-8)
… of unforeseen circumstances that may require additional funds. The City’s capital plan for the purchase of equipment and vehicles for the general and refuse funds remains unfunded through the proposed budget and …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Bradford Central School District – Claims Auditor (2022M-157)
… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) claims … auditor performed a proper claims audit. Key Findings The claims auditor did not perform a proper claims audit … auditor to perform a proper audit. The claims auditor, who is an employee of the Greater Southern Tier Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Hoosic Valley Central School District – Financial Management (2014M-6)
… The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … 19, 2014. Background The Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, … operates four schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were $54.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Town of Freetown - Records and Reports (2018M-213)
Determine whether the Supervisors maintained complete, accurate and up-to-date accounting records and reports to allow Board to properly manage Town’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/freetown.pdfComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Florida Man for Theft of Over $180,000 in NYS Pension Benefits
… pension system, and they will be charged accordingly. I thank Attorney General Schneiderman for our successful … Attorney General Schneiderman . "Comptroller DiNapoli and I will continue working together to root out pension system … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-florida-man-theft-over-180000-nys-pensionMaine-Endwell Central School District – Financial Condition (2013M-49)
… balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 percent of District expenditures) in 2011-12. Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49English Language Learners Programs
… York, with the number of ELL students outside of New York City increasing 8% from 2019-20 to 2022-23. Part 154 of the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of … funds were transferred to various reserves resulting in three reserves having more money than is likely necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not … fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined that estimated revenues …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsPatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Suffolk County. The District, which operates 11 schools with approximately 7,800 students, is governed by an elected … leave accruals. Award personal days in accordance with individual contracts and CBAs. Develop a procedure to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Southern Cayuga Central School District – Financial Management (2015M-224)
… Tompkins County. The District, which operates two schools with approximately 720 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Attica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Mount Markham Central School District – Reserve Funds (2016M-73)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through January 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.4 … and conditions under which funds will be used. Review all reserves and determine if the balances are necessary, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73South Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 … unassigned fund balance exceeded the 4 percent legal limit for fiscal years 2012-13 through 2014-15. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83