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Haldane Central School District - School District Website (S9-19-32)
… readily accessing and reviewing documents to make informed decisions. Officials did not post: A final annual budget or a … further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must post required information … financial plan to help residents see the impact of fiscal decisions over time. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… readily accessing and reviewing documents to make informed decisions. Officials did not post the: Final annual budget. … further enhances the transparency of the District’s fiscal decisions. Key Recommendations District officials must post … financial plan to help residents see the impact of fiscal decisions over time. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s … billing errors. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ … Worksheet [ .xlsx ] More Information Archived Data Search for a local government or school district … Documents and …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsFiscal Stress Monitoring System
… to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics [pdf] document to learn more. Search for a …
https://www.osc.ny.gov/local-government/fiscal-monitoringDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… contained math errors. The agency also did not follow up with numerous schools that showed warning signs of declining … is determined using more objective measures in accordance with the Education Law and Regulations; Make sure financial … jeopardy risk are identified. SED officials agreed with the report’s recommendations and indicated actions they …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleState Comptroller DiNapoli Releases Municipal & School Audits
… years examined did not include fund balance estimates with a breakdown by fund as required. Chateaugay Central … As of June 30, 2023, Questar BOCES had IT assets with an original cost of $28.5 million (44,305 items) … properly accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… budget estimates, which are then required to be manually input into the financial system by the business office, which … did not ensure the district’s website provided the public with transparent and comprehensive financial information. As a result, the community and other interested parties could not readily …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Local Government – 2021 Financial Condition Report
… each), while villages received $1.4 billion (47 percent). With 93 percent of their total revenue coming from property … As restrictions eased, sales tax collections improved, with much of the State seeing stronger collections than … to the lesser of 2 percent or the rate of inflation, with some exceptions, though each local government’s tax cap …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOSC's Online Government Accounting Schools
… member and employee. Please email [email protected] with any questions. … Find Helpful information on the …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsOpinion 93-20
… the town board to require a countersignature in order for the receiver to transfer moneys deposited to his or her …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Comptroller DiNapoli Releases State Audits
… (Follow-up) (2013-F-28) An initial audit report issued in March 2012, examined whether chargeback rates used by the … Funds (Follow-up) (2013-F-33) An initial report, issued in June 2010, found that the New York City Department of … items were paid according to contract provisions. As a result, Empire made a net overpayment of $898,541 on 96 of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsOpinion 90-63
… that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures (recognition … by tax or otherwise "to equip and maintain such library or libraries or to provide a building or rooms for its or their … vouchers (Education Law, §259[1]). The trustees of public libraries are also authorized to accept gifts, absolutely or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63State Comptroller DiNapoli Releases Municipal & School Audits
… $171,438 were not properly identified or recorded; and the purchasing department did not prepare and distribute unique …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… card charges reviewed were adequately supported and for valid purposes, only one was properly approved. The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… business manager promptly filed accurate aid applications with the State Education Department, and the aid was … did not deposit 98% of the fees collected in accordance with state law which requires the clerk to deposit fees …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Brushton-Moira Central School District – Tuition Billing (2023M-158)
… foster care students enrolled at the District. Consult with the District’s legal counsel to determine the … billing errors. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… appropriate services. District officials generally agreed with our recommendation and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkWyandanch Union Free School District - Budget Review (B22-7-1)
… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wayne Central School District – Property Disposal (2021M-161)
… its surplus property. District officials generally agreed with our recommendation and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161