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Real Property Tax Cap - School Districts Guidance
… School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in … the calculation of the tax levy limit should be documented for potential post-audit review. Issued: February 18, 2016 … …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceChenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Chapter 260 of the Laws of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Chenango Valley Central School District -- Budget Review (B17-4-5)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Fire Island Union Free School District – Leave Accruals (2015M-289)
… as a result of this audit. … Fire Island Union Free School District Leave Accruals 2015M289 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … is maintained. Provide the claims auditor with access to District’s financial application to verify …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Nine of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Five of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newArlington Central School District – Network User Accounts (2021M-110)
… to officials, we found District officials should have: Disabled 150 of the 9,989 network user accounts we … could not identify to whom it belonged. These accounts have been unnecessarily active ranging from August 2007 to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Willsboro Central School District – Financial Condition (2015M-362)
… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… family members of individuals with the responsibility of business operations or contracts (other than employment … Council of School Superintendents Association of School Business Officials of New York (ASBO New York) Government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … result in the appropriation of fund balance and reserve funds that will not be used. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill … year were $588,000. Key Findings District officials did not perform a cost-per-meal analysis and did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… Purpose of Audit The purpose of our audit was to determine whether certain Service Center … The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Valley Stream Central High School District – Payroll (2016M-19)
… Purpose of Audit The purpose of our audit was to review the District’s payroll transactions for the period … Nassau County. The District provides educational services to students in grades 7-12 of the following Union Free School … ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… ensure the accuracy of the leave records maintained by the payroll clerk. Key Recommendations Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah announced that the former … system specialist of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school district funds earmarked for …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemFishers Island Union Free School District – Website Transparency (2023M-28)
… financial information. Key Findings District officials did not ensure the District’s website provided the public with … readily access and review information that could be used to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28