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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Audit The purpose of our audit was to review the District’s financial condition and nonresident tuition for foster … for future budgets and to facilitate the District’s management of financial operations. Develop and communicate … if there is any limitation on previous years that can be billed. … Oswego City School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mBelfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s … one school with approximately 340 students, is governed by an elected seven-member Board of Education. Budgeted … $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires competition for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… examine the internal controls over cafeteria operations for the period July 1, 2012 through January 22, 2014. … with approximately 1,950 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $38 … Key Findings Fund balance has consistently been used for operations and officials have consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsLetchworth Central School District – Financial Management (2013M-332)
… appropriation of fund balance would have in reducing the property tax levy. District officials also used some of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Campbell-Savona Central School District – Financial Condition (2015M-42)
… The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … budgets that include the District’s actual needs, based on available current information and historical data and make appropriate adjustment to the tentative budgets based on recommendations included in the annual OSC budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Ilion – Information Technology (2015M-34)
… Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.6 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 through March … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 million. Key Findings … regarding the anticipated use of reserve funds for a five-year period but this plan does not include information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Long Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … The Trumansburg Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert in Seneca County; and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementBuffalo City School District – Special Education and Grant Administration (2017M-73)
… review the District’s process for claiming Excess Cost Aid and billing nonresident tuition for special education … released updated NRT rates. The District does not include assistive technology purchases or rentals in the calculation of costs …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … the access rights granted to current users and ensure that all users’ access rights are limited to those functions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following … Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New York State Rent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressFine Fire District – Board Oversight (2023M-81)
… appropriate records and reports. As a result, more taxes were levied than needed to fund operations each year … accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Vestal Central School District – Financial Condition (2014M-08)
… fund budgeted appropriations for the 2013-14 fiscal year are $73.4 million. Key Findings The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… to assess internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. … policies and procedures for extra-classroom activity funds, including procedures for recordkeeping, closing out …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 … Consider abandoning the bio-digester project unless they can secure contracts with local companies for byproduct … million grant offered to the Village for bio-gas diversion can be used to help finance the cost of the project or to pay …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92