Search
Gouverneur Central School District – Financial Management (2016M-351)
… through May 31, 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in … out of the last three fiscal years. Fund balances in the school lunch fund exceeded the maximum amount allowed by … Department approval to allocate indirect costs to the school lunch fund to reduce the excess fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… picture. But our work is not done. The value in our system will be borne out over time as it helps guide local budgeting … Corning (15.8%), Olean (11.7%), Rochester (20.4%), Syracuse (34.2%) and Watertown (9.6%). These municipalities … Fiscal Monitoring System, visit: http://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesSouth Buffalo Charter School – Employee Compensation (2018M-1)
… was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Introduction – Information Technology Contingency Planning
… Computer systems and electronic data are fundamental to daily business transactions, communication, and accounting … of an incident. The goal of IT contingency planning is to enable a computer system and/ or electronic data to be recovered as quickly and effectively as possible …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionChester Union Free School District – Information Technology (2021M-107)
… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… School District (District) officials sought competition when procuring services. Key Findings District officials did … with the District. Key Recommendations Seek competition when procuring services. Ensure District officers or … School District District officials sought competition when procuring services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated … Determine if District officials of the Enlarged City School District of Troy District accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… $559,000. Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were audited and approved by the Board. Key Recommendation Ensure that all claims are presented to and approved by the Board prior to payment. …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for … monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Gloversville Public Library – Claims Processing (2014M-81)
Gloversville Public Library Claims Processing 2014M81
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Prattsburgh Central School District – Tax Collection (2016M-122)
… Prattsburgh Central School District (District) 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 one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Valley Stream Central High School District – Payroll (2016M-19)
… 1, 2014 through September 28, 2015. Background The Valley Stream Central High School District is located in the Town of … the following Union Free School Districts (UFSD): Valley Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected nine-member … leave accrual balances to ensure the accuracy of the leave records maintained by the payroll clerk. Key Recommendations Establish a comprehensive leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… through October 1, 2015. Background The Honeoye Central School District is located in the Towns of Richmond, … in Livingston County. The District, which operates two school buildings with approximately 600 students, is governed … Honeoye Central School District Payroll 2015M277 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Clarkstown Central School District – Time and Attendance Records (2017M-150)
… in Rockland County and operates 13 school buildings with approximately 8,400 students. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150State Comptroller DiNapoli Releases School Audits
… with district personnel and inspection of certain documents related to the issues identified in the initial … with district personnel and inspection of certain documents related to the issues identified in the initial … interviews with BOCES personnel and inspection of certain documents related to the issues identified in our report. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Facility Planning Bureau Project Review (Follow-Up)
… Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York City. The Code … and approving plans and specifications for all capital construction projects involving these facilities, based on … from the Department for a project before commencing construction. Our initial audit report, covering the period …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCity of Yonkers – Budget Review (B17-6-10)
… fund balance, leaves the City vulnerable to unexpected events. Key Recommendations Work with District officials to …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Individuals with Disabilities Education Act – Federal Funding and New York
… IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actMajor Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xls