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Chenango Valley Central School District – Capital Project Management (2016M-58)
… December 17, 2015. Background The Chenango Valley Central School District is located in the Towns of Chenango, … and improving all three school buildings and the bus garage. Key Recommendation There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mOpinion 2008-1
… with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would … of interest under article 18 of the General Municipal Law if he or she also served as a trustee on the board of … employee is an employee or member, and any contract of a corporation of which the municipal officer or employee is an …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Dunham Public Library – Claims Processing (2015M-15)
… audit was to examine the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. Background The Dunham … Whitesboro Central School District voters. Appropriations for the 2014-15 fiscal year total approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located … educational facilities to residents of the William George Agency for Children and to students bused from area …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mDiNapoli Releases Analysis of SFY 2024-25 State Budget
… $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid … Personal Income Tax (PIT) and Corporate Franchise Tax rates. Reliance on Personal Income Tax In SFY 2023-24, just …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetPanama Central School District – Financial Management (2016M-271)
… to review the District’s financial management practices for the period July 1, 2012 through July 19, 2016. Background The Panama Central … an elected seven-member Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Inlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … three-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $1.5 million. … claims are adequately documented and properly supported, for legitimate purposes and approved prior to payment by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Southampton Union Free School District – Financial Management (2024M-43)
… Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials … response. … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43DiNapoli Audit Finds Problems with Arts Education in NYC Schools
… New York City public high school students are not getting the arts … sample of 310 New York City students who attended 166 public high schools from 2007 to 2011. In New York, high … a school year, and that schools have an SED approved arts syllabus. Auditors found: As many as two-thirds of sampled …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsMenands Union Free School District – Payroll (2015M-268)
… employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, 2015. … with approximately 250 students. The District’s budget for the 2014-15 fiscal year was about $7.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of State Comptroller Thomas P. DiNapoli. As of March 2nd, 6 percent, or 36, of the 601 school districts that … some districts whose 2016-17 tax levy limit will drop from what was levied in 2015-16. According to initial reports, … have about $308 million less in levy growth compared to what they had in 2015-16 when the allowable growth factor was …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOtselic Valley Central School District – Procurement (2022M-58)
… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86New York Mills Union Free School District – Procurement (2020M-79)
… service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and services … seeking professional services. Obtain verbal and written quotes as required by the procurement policy and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Brushton-Moira Central School District – Tuition Billing (2023M-158)
… District (District) officials properly billed tuition for nonresident foster care students enrolled at the … Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158New Lebanon Central School District - School District Website (S9-19-37)
… Audit Objective Determine whether the New Lebanon Central School District (District) used its resources to maintain a … financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … fiscal decisions over time. District officials agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manual