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Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… [ read complete report - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals. Audit Results During the audit …
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)
… Town of Coeymans in Albany County. The Library is a public school library that serves the approximately 14,000 residents of the Ravena-Coeymans-Selkirk Central School District and is governed by a seven-member Board of …
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)
… to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding … return, maintained a minimum number accounts required for operations and periodically sought competition for …
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)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … 19,200 residents of the Gloversville Enlarged School District. The Library received its charter as a school …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Introduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ and school districts’ operations. … for example, could significantly curtail an organization’s operations. Proactively anticipating and planning for IT … school district personnel for the actions they must take in the event of an incident. The goal of IT contingency …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionHoneoye Central School District – Payroll (2015M-277)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. Background The Honeoye Central School District is located in the Towns of Richmond, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Union Free School District (“HUFSD”), pleaded guilty to conspiracy to commit honest services wire fraud in connection with her … parents and taxpayers of the Hempstead School District to enrich herself,” said Comptroller DiNapoli. “I thank …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeState Agencies Bulletin No. 2295
… reaches the maximum annual contribution limit based on the criteria mentioned in ‘ Background’ section above. … age of 50, or turning 50 within the calendar year, will have their age 50 catch-up limit automatically applied. Employees aged 60-63 will also have their extended catch-up limit automatically applied. If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaEdmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Central School District is located in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mHancock Central School District – School Lunch Operations (2015M-176)
… of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students … and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. Background The Hancock Central School District is located in the Towns of Hancock, Deposit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … the ages of three and five years. During the 2013-14 school year, Just Kids served about 803 students. Local …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial report, … determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsCity of Yonkers – Budget Review (B22-6-5)
… Our review found the City’s budget: Continues to rely on $124.4 million in nonrecurring revenue, such as … City’s eight union collective bargaining agreements (CBAs) have expired. The City could face additional expenditures … budget: Has a budget gap of at least $7.4 million. Relies on $12 million of additional State aid for services and …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5DiNapoli: Local Governments Challenged by Slow Revenue Growth
… coping with slow or no revenue growth, making it difficult for them to maintain services while keeping pace with rising … governments are seeing sales tax revenue growth slow and state aid remain essentially flat while they and school districts are coping with tax cap and tax freeze …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Berkshire Union Free School District – Financial Condition (2015M-310)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Valley-Springfield Central School District is located in the Towns of Cherry Valley, Middlefield, Roseboom and Springfield in Otsego County and the town of Minden in Montgomery County. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operationsSt. Regis Falls Central School District – Fund Balance (2016M-141)
… Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141