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South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… on the financial reports did not agree with the accounting records. The Board appropriated more fund balance than was … reports, are provided to the Board. Ensure that accounting records are accurate and up to date. Use the most accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionGowanda Central School District – Financial Management (2016M-368)
… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Margaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… 31, 2014. Background The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau … to increase reserve funds. … PlainviewOld Bethpage Central School District Financial Condition 2015M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mEastchester Union Free School District – Financial Management (2016M-59)
… November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, … the plan on an ongoing basis. … Eastchester Union Free School District Financial Management 2016M59 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… system administrator and assign user access rights based on job duties. … EastportSouth Manor Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCopiague Union Free School District – Check Signing (2015M-181)
… through April 30, 2015. Background The Copiague Union Free School District is located in the Town of Babylon, Suffolk … drives and supervise their use. … Copiague Union Free School District Check Signing 2015M181 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … Reduce reliance on fund balance as a financing source in the annual budget. Closely monitor actual operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Glens Falls Central School District – Access Rights (2012M-257)
… proper segregation of duties within the financial system and to limit access to users based on their job descriptions and responsibilities. Key Recommendations Adopt comprehensive policies and develop procedures, to limit financial system access …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Franklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an … the statutory limit for the past three fiscal years by an average of $2.1 million. District officials allowed reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal provisions for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTown of Pendleton – Capital Projects (2024M-72)
… status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the … The audit report includes 11 recommendations to improve capital project planning, accounting and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Hammondsport Central School District – Investment Program (2024M-63)
… managed a comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43SCAM ALERT
… monitoring a potential cyber threat involving Retirement Online . Scammers have created a fake website, which looks similar to Retirement Online , aimed to trick users and capture login credentials. … we assure you your personal information in Retirement Online is secure. We are not aware of any evidence at this …
https://www.osc.ny.gov/retirement/scam-alertNewark Central School District – Employee Benefits (2024M-40)
… – pdf] Audit Objective Determine whether Newark Central School District (District) officials accurately calculated … response letter. … Determine whether Newark Central School District District officials accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40