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Opinion 2001-12
… of the sponsor. This is in reply to your letter in which you ask whether the trustees of a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Public School Safety – Incident Reporting and Unauthorized Student Departures
… each public school in the State to compile records of reportable incidents and to submit an annual summary of those … district compiles its school summaries and submits its reportable incidents to SED by September 30 of each year. SED … schools found that DoE staff did not include over 400 reportable incidents on the related VADIRs, and many of the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresSex Offender Registration - Rochester City Police Department (S9-14-24)
Determine if local law enforcement agencies (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January 1, 2008 through January 22, 2014.
https://www.osc.ny.gov/files/local-government/audits/2014/pdf/rochester-city-police-s9-14-24.pdfWyandanch Union Free School District – Budget Review (B24-7-2)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … budget includes approximately $1 million in New York State and Local Retirement System appropriations, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2South Seneca Central School District – Online Banking (2021M-164)
… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have … were not assigned to another employee. Bank agreements do not contain sufficient authorization controls. A dedicated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Bridgehampton Union Free School District – Claims Auditing (2017M-179)
… February 28, 2017. Background The Bridgehampton Union Free School District is located in the Town of Southampton in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… corrective action. Appendix B includes our comment on an issue raised in the School’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mLancaster Central School District – Financial Management (2022M-37)
… of fund balance that was not used. Did not use reserves in accordance with adopted budgets, overfunded two reserves … million, to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. … findings. Appendix B includes our comment on issues raised in the District’s response. 1 Lancaster Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… findings in our report. Appendix B includes our comments on issues officials raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… The East Ramapo Central School District continues to face significant fiscal stress …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsOpinion 89-17
… judgments and claims", it is our opinion that, consistent with the conclusion in Opn No. 84-32, supra , the fund may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Minerva Central School District – Payroll (2016M-18)
… if District officials implemented payroll policies and procedures to ensure that employee pay was accurate for … District is located in the Town of Minerva in Essex County and the Town of Chester in Warren County. The District, which … for processing payroll to ensure that employee salaries and wages were accurately calculated and paid. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Avoca Central School District – Separation Payments (2015M-273)
… of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The District, which operates … Key Finding District officials sufficiently reviewed and approved separation payments, but they have not developed … Key Recommendation District officials should develop, and the Board adopt, written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Piseco Common School District – Claims Auditing (2015M-230)
… and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Albion Central School District – Financial Management (2021M-200)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings … the use of excess surplus fund balance in a manner that benefits District taxpayers. Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… ] Audit Objective Determine whether the Mount Vernon City School District (District) Board and District officials procured … response. … Determine whether the Mount Vernon City School District District Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Real Property Tax Cap - School Districts Guidance
… Handling Nassau County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school … should be based on a good faith estimate of the amount the district expects to receive. To the extent that the amount …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceState Comptroller DiNapoli Releases School District Audits
… did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related debt as … adequate supporting documentation. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, and find …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsChenango Valley Central School District -- Budget Review (B18-4-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3