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East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Audit FollowUp 2013M141F …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationQueensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… annually from 2014-15 through 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 … a plan for the use of excess unrestricted fund balance in the general fund. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mOversight of New York State Forest Tax Programs
… and environmental resource of major importance and that only eligible properties are receiving local tax exemptions. …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24_0.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24.pdfLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Town of Saugerties – Claims Auditing (2024M-144)
… purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department … equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to verify if …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Lisbon Central School District – Medicaid Reimbursements (2022M-180)
audit, school, lisbon, medicaid reimbursements
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lisbon-central-school-district-2022-180.pdfWilliamsville Central School District – Financial Management (2022M-193)
audit, school, Williamsville, financial management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/williamsville-central-school-district-2022-193.pdfChappaqua Central School District – Fixed Assets (2022M-186)
audit, school, chappaqua, fixed assets
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/chappaqua-central-school-district-2022-186.pdfHolland Central School District - Claims Audit (2021M-210)
audit, school, Holland, claims audit
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/holland-2021-210.pdfMedina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Oversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80)
To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s80.pdfComptroller DiNapoli Releases Municipal Audits
… Fire Association, Inc. – Financial Management (Erie County) Company officials did not adequately safeguard cash … to the company. Town of Cortlandville – Improving Private Property (Cortland County) Town officials inappropriately … total assessed value of $15.5 million. They found that the Assessor granted or subsequently maintained 81 (89 percent) …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsSchenevus Central School District - Financial Condition (2018M-83)
… funding. Complete a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83New GASB Standards
… based upon information shared with us from time and attendance personnel at the reporting entities and has … and Public-Public Partnerships GASB Statement No. 94, Public-Private Partnerships and Public-Public … KPMG Other Accounting Pronouncement Considerations: GASB 94 and GASB 96 – November 13, 2020 (Presentation) GASB Other …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsEdinburg Common School District – Tax Collection (2016M-233)
… through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North … Edinburg Common School District Tax Collection 2016M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6