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School District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxLGAC - Authority Debt Schedule – 2020
New York Local Government Assistance Corporation - Bonds Refunded by Refunding Transaction or Use of Certain Proceeds from Capital Reserve Fund Release
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2020.pdfOversight and Monitoring of the Universal Pre-Kindergarten Program (2016-N-7) 90-Day Response
To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16n7-response.pdfOversight and Monitoring of the Universal Pre-Kindergarten Program (2016-N-7)
To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of Universal Pre-Kindergarten (UPK) programs’ compliance with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16n7.pdfCUNY Bulletin No. CU-354
… for tax purposes for the 2008 calendar year. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in the bargaining units listed below who reside within the … November 20, 2008, and did not receive the benefit payment in October 2008. New York City Zip Codes Brooklyn 112XX Bronx …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-354-prepaid-legal-service-benefit-cuny-employeesAccounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationOpinion 91-40
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military … employee for any and all periods of absence while engaged in the performance of ordered military duty, and while going … days or twenty-two working days, whichever is greater, in any one calendar year and not exceeding thirty days or …
https://www.osc.ny.gov/legal-opinions/opinion-91-40IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… For interest payments on claims, awards, judgments and settlement agreements see account 60200 in Section 5.C - General State Charges – Claims, Awards, Judgments, and Settlement Agreements . 58403 Prompt Contracting Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… annual report and did not annually audit the Treasurer’s records as required by the Company bylaws. The Board did not … operations, including regular reviews of financial records, reports and reconciliations. Annually audit the Treasurer's records. Establish controls to ensure that all fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… fuel inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. … should maintain accurate and complete fuel inventory records and should thoroughly investigate variances between fuel records and tank readings. … OppenheimEphratahSt Johnsville …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… detailed financial records and provide monthly financial information. Ensure that Board minutes are complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overHalfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, which provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialVillage of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133East Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $8,200 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Ticonderoga Central School District – IT Asset Management (S9-22-23)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 30 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Randolph Central School District – IT Asset Management (S9-22-22)
… appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activitySea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… Inc. (Association) Board provided adequate oversight of financial operations. Key Findings The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written … network user accounts. Maintain complete, accurate and up-to-date inventory records. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology