Search
Brighton Central School District – Separation Payments (2016M-119)
… Monroe County. The District, which operates five schools with approximately 3,960 students, is governed by an elected … reviewed and approved and payments are consistent with Board-adopted terms and conditions. Review and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial management for the … million. Key Findings The Board and District officials have not adopted realistic budgets or effectively managed … significant amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Harpursville Central School District – Financial Management (2013M-261)
… percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261Connetquot Central School District – Financial Condition (2015M-98)
… five-member Board of Education, operates 11 schools with approximately 6,300 students. Budgeted appropriations … the amount of unassigned fund balance is in compliance with statutory limits and develop a plan to reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Town of Ephratah – Accounting Records and Reports (2022M-138)
… Update Documents (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 … the Supervisor’s records. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138East Quogue Union Free School District – IT Asset Management (S9-22-8)
… not properly accounted for. Specifically: Six IT assets with combined purchase prices of approximately $8,200 were … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 43 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22State Comptroller DiNapoli Statement on MTA 2023 Budget
… adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet … levels. “The MTA’s revenue shortfall increases pressure to find added funding from public coffers and for the MTA to better account for its savings goals . As the MTA balances riders needs with its …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetRochester Academy Charter School – Purchasing (2013M-144)
… Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. The oversight for school operations is … Such policies and procedures would provide guidance on when and how to solicit competition, documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMahopac Central School District – Financial Condition (2013M-302)
… audit was to examine the District’s financial condition for the period July 1, 2012, to June 30, 2013. Background The … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $112.4 million. Key Findings … The operating surplus was achieved through a decrease in salary and employee benefit costs due to staff reductions and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Thousand Islands Central School District – Purchasing (2016M-283)
… County. The District, which operates three schools with approximately 980 students, is governed by an elected … pertaining to vendors that already do business with the District. Key Recommendations Revise the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Lawrence County. The District, which operates one school with approximately 600 students, is governed by an elected … and verify that the amounts collected agree with deposits on the bank statements. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Watertown City School District – Financial Condition (2016M-85)
… County. The District, which operates eight schools with approximately 4,000 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits and reduce the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… in Oneida County. The District, which operates two schools with 679 students, is governed by an elected seven-member … were not properly assigned or maintained in accordance with employees’ job responsibilities and changing employment …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationNortheastern Clinton Central School District – Payroll (2016M-76)
… Clinton County. The District, which operates four schools with approximately 1,350 students, is governed by an elected … oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… of Taxation and Finance, and the amounts are based on estimates of what each municipality is due. In the third …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberBrushton-Moira Central School District – Tuition Billing (2023M-158)
… of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and … forfeited funds totaling $25,701 to the District, as required. Because officials did not ensure the forfeited … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planAlexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5