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Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the Board’s oversight of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background … year were approximately $976,000, funded primarily with real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… audit was to evaluate the Supervisor’s financial records and reports for the period January 1, 2013 through March 21, 2014. … performing his financial duties and ensure that his accounting records are accurately maintained in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to … pursue cost-effective measures by exploring the potential for offering select special education services in-house. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes … State Education Department, which oversees more than 700 school districts with 2.4 million students, did not take …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsOversight of Pupil Transportation Services (Follow-Up)
… Approximately 2.3 million children are transported to school daily across the State, with one third riding School District-owned buses, one third riding contracted buses, and … (b) establish training and safety technique requirements for school bus drivers and school bus safety training …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followCentral Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2013 through November 30, 2014. Background The Central Valley School District is located in the Towns of Columbia, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period July 1, 2014 through May 31, 2016. Background The Cold Spring Harbor Central School District is located in the Town of Huntington in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Multiyear Financial Planning Spreadsheet for School Districts
Multiyear Financial Planning Spreadsheet for School Districts
https://www.osc.ny.gov/files/local-government/resources/excel/multiyear-financial-planning-schools.xlsHancock Central School District – Financial Condition (2013M-187)
… of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School District is located in the Towns of Deposit, Hancock …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187City of Salamanca – Selected Financial Activities (2015M-284)
… to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Dover Union Free School District - Information Technology (2018M-112)
… report - pdf] Audit Objective Determine whether the District’s information technology (IT) system was adequately … access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and … begun to initiate corrective action. … Dover Union Free School District Information Technology 2018M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Implications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the … pandemic will heavily influence economic activity for the foreseeable future. Outbreaks of new variants, … significantly more going directly to local governments, school districts, businesses and individuals. Federal …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureMerrick Union Free School District – Financial Condition (2016M-240)
… of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Iroquois Central School District - Financial Management (2018M-102)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … raised in the District’s response. … Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Oversight of New York State Forest Tax Programs
… received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 and … and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive program (480a … 80%, which can result in significantly less local taxes (school, county, and municipal) for the landowner. In return, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsBrewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/brewster-2019-235.pdfState Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Office of Information … that OITS did not have established policies and procedures for backup of key division systems. In a follow-up, auditors … Reimbursable Cost Manual (2016-S-81) During the 2013-14 school year, Spotted Zebra provided three SED-funded, …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsPutnam Valley Central School District – Information Technology (2021M-154)
Determine whether Putnam Valley Central School District’s (District) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/putnam-valley-2021-154.pdfVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other … costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to … each bi-weekly allocation. The allocation looks at the accounting string used on the PS charge and uses the same …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsSweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through March 18, 2016. Background The Sweet Home Central School District is located in the Towns of Amherst and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207