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Local Government – 2022 Financial Condition Report
… with a calendar fiscal year in 2023 is 7.17 percent. This is the highest the inflation factor has been since the … in LFY 2020, largely due to COVID-19-related school closures at the end of the year. The next largest area of … in June. In many cases, building and recreational program closures resulted in net savings to local governments. …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentEast Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Comptroller DiNapoli Releases Audits
… not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not … fund use and replenishment or obtain voter approval to liquidate the liability reserve or fund the repair …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsDiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. … and municipal officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” … a row, means they must examine their budgets more closely to control expenses.” The 1.23 percent cap affects the tax …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public school districts, according to an audit and investigation … A Buffalo City School District technician was sentenced today for claiming …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianTuition Assistance Program – Metropolitan Learning Institute
… Purpose To determine whether the Metropolitan Learning Institute … aid. Background TAP is an entitlement program designed to provide funds for paying tuition costs in New York … three years ended June 30, 2012, as well as other awards to these students through fall 2012. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… students as well as other awards to these students through Spring 2012. Key Findings We determined that Medgar Evers was … Department: Audit of the Tuition Assistance Program at Plaza College (2011-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeState Comptroller DiNapoli Releases School District Audits
… District officials did not provide effective oversight to ensure compliance with required building safety at the … and ventilation system requiring buckets in the halls to collect leaked water. In addition, district officials did not create a corrective action plan to address issues found in the 2015 building condition …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… [read complete report - pdf] Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of residency … There were no recommendations as a result of this audit. School officials generally agreed with our report. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Opinion 89-17
… the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND … -- Certiorari Proceedings (authority for school district to establish reserve fund to pay certiorari claims) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 98-16
… ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve … SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund established to pay tax certiorari claims) EDUCATION LAW, §3651: Moneys …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Comptroller DiNapoli Releases School District Audits
… totaling $845,215 were not audited and approved prior to payment. Auditors also found credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 … fund balance and the overfunded reserve were added back to the surplus fund balance, the district’s recalculated …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Title I Grants to Local Educational Agencies – Federal Funding and New York
… Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs) — public school … through the State Education Department and are allocated to the New York City Department of Education (DOE) and local … a school district (like DOE), Title I funds are targeted to those schools with the highest percentages of children …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mGreen Tech High Charter School – Resident Tuition Billing (2015M-2)
… Purpose of Audit The purpose of our audit was to examine the resident school district tuition billing … Board of Trustees. The School provides education to approximately 390 students. Resident district tuition … Key Findings The billing summary report was not reconciled to the students’ residency documentation on file. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2State Comptroller DiNapoli Releases School District Audits
… establish adequate information technology (IT) controls to protect against unauthorized use, access and loss. … officials did not maintain accurate, complete and up-to-date hardware and software inventory. Officials did not … IT control weaknesses were communicated confidentially to officials. White Plains City School District – Financial …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsFSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
FSMS School Districts: School Year 2019-20 Results; 2020-21 Risks
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-snapshot-jan.pdfDiNapoli Report Highlights Regional Education Trends
… less on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … were in low-wealth districts. By contrast, on Long Island and in the Mid-Hudson Valley region, a majority …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said DiNapoli. “Instead of … to $11,000 more than she was contractually entitled to for more than four months. On Nov. 1, 2012, the board … the school board of these overpayments. The calculation for the higher payments was based on instructions from a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-district