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Whitney Point Central School District – Information Technology (2023M-179)
… also did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Tri-Valley Central School District – Budgeting (2014M-094)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 … January 15, 2014. Background The Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is … TriValley Central School District Budgeting 2014M094 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Central Islip Union Free School District – Financial Management (2013M-380)
… was to assess the Board’s oversight and management of the District’s budgets and financial condition for the period … 30, 2013. Background The Central Islip Union Free School District is located in Suffolk County. The District is governed by the Board of Education which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Contacts for Audits and Reports
… Division of State Government Accountability Deputy Comptroller Tina Kim Assistant Comptroller Stephen C. … Office of Operations, Division of Contracts & Expenditures Deputy Comptroller Melody Goetz Director, State Expenditures …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsCroton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Warrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … overestimated appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted … fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mKings Park Central School District - Procurement of Professional Services (2020M-22)
… five professional service providers who were paid a total of $911,795 during our audit period. Key Recommendations Comply with the District’s procurement of goods and services policy (procurement policy) when …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesIslip Union Free School District – Payroll (2017M-291)
… officials paid employee salaries and wages accurately for the period July 1, 2016 through July 31, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $82.4 million. Noteworthy Achievements Except for minor discrepancies that we discussed with officials, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Albany City School District – Payroll (2017M-97)
… period July 1, 2015 through March 31, 2017. Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a … Albany City School District Payroll 2017M97 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Mount Pleasant Central School District – Financial Condition (2015M-82)
Mount Pleasant Central School District Financial Condition 2015M82
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Opinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board … member was elected to office, the exception in General Municipal Law § 802 (1) (h) applies and the interest is not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2Avoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … or cooking. Resampled for Cycle Three, the fourth outlet’s test results showed the lead level was reduced below the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… York City Housing Authority and the Health and Hospitals Corp. have become more dependent on the city. Both continue … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city to raise projections with an estimated $3 … Still, the city projects budget gaps of $4.2 billion in FY 2025, $5.9 billion in FY 2026 and nearly $7 billion in FY …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsCity of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6General Brown Central School District - Building Renovation Project (2019M-21)
… project. We reviewed 34 check disbursements totaling over $4.8 million for project claims paid during the audit period …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mNortheast Central School District - Payroll (2018M-140)
… Northeast Central School District Payroll 2018M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Norwich City School District - Safe and Supportive Educational Environment (2018M-199)
… policies and procedures, such as a bullying chart, code of conduct and leadership class, to prevent, investigate, … and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environment