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North Greenbush Common School District – Claims Auditing (2022M-112)
… to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… pdf] Audit Objective Determine whether Waterville Central School District (District) officials adequately managed … Determine whether Waterville Central School District District officials adequately managed network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and payroll services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Eden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83State Comptroller DiNapoli Statement on New York City Preliminary Budget
… the city’s finances are improving. Over $3 billion in better than projected revenue and $2.4 billion allocated … June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetLyme Central School District – Financial Management (2024M-87)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … from 2020-21 through 2022-23. Appropriated fund balance to close projected budget gaps totaling $1.6 million for the … 2022-23 fiscal years; however, the District only needed to use approximately $23,000 of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Center Moriches Union Free School District – Payroll (2024M-155)
… employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key Findings Officials did not make … employees for tutoring, covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports scorekeeping events were not adequately supported to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their borders. These sales tax allocations are made in accordance with statute or pursuant to sharing agreements …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateIntroduction – Federal Funding and New York
… Yorkers rely on federal funding for everything from paving the highways they drive on to work to bolstering the schools their children attend to … The budget resolutions passed by the 119th Congress will lead …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionGalway Central School District - Fund Balance Management (2017M-267)
… The District’s unrestricted fund balance at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted appropriations, exceeding the … reduce District property taxes. Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel inventory records are not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or … Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mWarrensburg Central School District - Financial Condition Management (2017M-265)
… Warrensburg Central School District Financial Condition Management 2017M265 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mCrown Point Central School District - Claims Auditing (2018M-76)
… Audit and approve claims before payment in accordance with New York State Education Law (Education Law). 1 District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Canton Central School District - Claims Audit Process (2018M-186)
Canton Central School District Claims Audit Process 2018M186
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the goods and services … were ordered. The claims auditor approved the claims for these 12 purchases with supporting documentation that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Dover Union Free School District - Information Technology (2018M-112)
… individuals have access. District officials agreed with our recommendations and indicated they have begun to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Ballston Spa Central School District - Separation Payments (2018M-132)
… We reviewed all the separation payments totaling $731,287 for the 36 employees who received such payments during our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132