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Review of the Enacted Budget: State Fiscal Year 2021-22
… enactment of a new State Budget. The American Rescue Plan (ARP), signed by President Joseph Biden in March, will provide … governments, school districts, and transit systems. The ARP also provides critical funding for programs to help … was approved with the $1.9 trillion American Rescue Plan (ARP). New York State will receive $12.6 billion in fiscal …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Fiscal Stress Monitoring System – 2023-24 School Districts List and Details
Fiscal Stress Monitoring System – 2023-24 School Districts List and Details
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2024-schools-all-data-worksheet.xlsxFiscal Stress Monitoring System – 2022-23 School Districts List and Details
List and details of School Districts in New York State.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-schools-all-data-worksheet.xlsxReported Mental Health Position Ratios at School Districts for 2019-20
Reported Mental Health Position Ratios at School Districts for 2019-20
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020s63SEDMentalHealthExhibit.pdfKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
Determine if School officials completely and accurately billed resident districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/kipp-tech-valley-charter-66.pdfFiscal Stress Monitoring System Results for School Districts: Four-Year Review
Fiscal Stress Monitoring System Results for School Districts: Four-Year Review
https://www.osc.ny.gov/files/local-government/publications/pdf/fouryearschools.pdfDivision of Local Government and School Accountability - External Peer Review
Division of Local Government and School Accountability - External Peer Review
https://www.osc.ny.gov/files/local-government/audits/pdf/nsaa-peer-review.pdfState Budget Delay: Impact on Local Governments and School Districts
State Budget Delay: Impact on Local Governments and School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/0510snapshot.pdfThree Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-finn-academy.pdfShelter Rock Public Library District – Bank Reconciliations (2015M-249)
… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Greenlawn Water District – Accounting Records (2015M-231)
… approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work performed by the District’s clerks. The Business Manager did not provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231South Farmingdale Water District – Information Technology (2014M-153)
… if adequate policies were adopted to safeguard the District’s information technology resources for the period … October 31, 2013. Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… five-member Town Board. Budgeted appropriations for Water District No. 2, which services 232 customers, for 2015 total $83,015. Key Findings The duties related to water district billing, collecting and recordkeeping were not …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Town of Batavia – Water and Sewer Operations (2018M-12)
… not maintain separate accounting records for each special district. The Supervisor did not account for revenues and … maintain appropriate financial records for each special district. Properly account for Article 12-C improvement …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Area #2 – IT Security Training and Awareness – Information Technology Governance
… to student, teacher or principal PII. 7 The training must cover the federal and State laws governing confidentiality of … opening an unknown email or attachment or how to maintain laptop security while traveling). The failure to provide IT … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. State Education … Early Childhood Development Center, Inc. – Compliance with the Reimbursable Cost Manual (2021-S-22) Williamsburg, a New … City-based not-for-profit organization, is authorized by the State Education Department to provide full-day Special …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Equipment at Train Stations (2017-S-84) From Jan. 1, 2014 through Sept. 12, 2017, SIR did not have written … equipment installed at stations. For the period Oct. 1, 2014 to May 31, 2017, a review of the inspection records … Stations (2016-S-92) Auditors determined that from Jan. 1, 2014 to Sept. 30, 2016, not all of the MTA’s New York City …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 2008-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount … if the village owns all of the fire apparatus to be used in carrying out the contract, the parties to the contract may … If the village owns all of the fire apparatus to be used in carrying out the contract, the portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5