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Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little … but instead experienced operating surpluses and did not use appropriated fund balance. The District has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionOtselic Valley Central School District – Procurement (2022M-58)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … $21,038 during our audit period. District officials may have saved $13,781 on fuel costs had they been able to use …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Mineola Union Free School District – Financial Condition Management (2021M-44)
… ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… District of New York, the Federal Bureau of Investigation and the New York State Police. “School districts are … for the Northern District of New York Antoinette T. Bacon and the FBI for their continued partnership in rooting out … 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialPutnam Valley Central School District – Information Technology (2021M-154)
… risk of unauthorized use or access that could result in important data loss and a serious interruption in operations. Officials did not: Adopt an adequate password … permissions, to be used for non-administrative activities. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, 2014. … with approximately 690 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. … Key Findings The District does not have written policies for adding, deleting or modifying individual access right to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which … a cooperative service agreement to audit District claims, and a BOCES employee audited all District claims including … One claim for a grant contract with BOCES (audited and approved by the BOCES claims auditor) was approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… for time and attendance and maintaining leave records. Change user access in the time and attendance system to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65DiNapoli Report Highlights Regional Education Trends
… lawmakers, education stakeholders and taxpayers." In 2014-15, total school district revenues were $37.7 billion, which … in 2004-05, which increased to $37.6 billion in 2014-15. When adjusted for inflation, their expenditures increased … The median per-pupil spending for school districts in 2014-15 was $22,658. The Mid-Hudson Valley had the highest median …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsOpinion 90-25
… either statutory or contractual, by a municipality before funds may be paid to a private individual or entity in …
https://www.osc.ny.gov/legal-opinions/opinion-90-25DiNapoli: Fewer School Districts Overriding Tax Cap
… Comptroller Thomas P. DiNapoli. The report also found low- and average-need districts were twice as likely to override … the levy limit while also dealing with increased costs and uncertain state aid. If the past three years are any … cap in 2012-13 (44 districts), 4.7 percent (32) in 2013-14 and 2.8 percent (19) in 2014-15. During this three year time …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capHoneoye Central School District – Payroll (2015M-277)
… and West Bloomfield in Ontario County and the Town of Livonia in Livingston County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Prattsburgh Central School District – Tax Collection (2016M-122)
… is located in the Towns of Prattsburgh, Pulteney, Urbana and Wheeler in Steuben County and the Towns of Italy and Jerusalem in Yates County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. … totaling approximately $19,000, where proper documentation for hours worked was not maintained. We found 207 overtime hours, totaling $9,470, worked by 19 employees for which overtime forms were not submitted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Opinion 93-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (requiring countersignature on checks issued by receiver); Referendum Requirements (requiring countersignature on checks issued by receiver) RECEIVER OF TAXES AND …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … have a location, or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal … list is accurate and up-to-date. Ensure that all assets on the inventory list are immediately and appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Eldred Central School District - Financial Condition (2018M-138)
… fund balance to fund recurring expenditures. As of June 30, 2017, the District’s unrestricted fund balance was less … fund balance had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138