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State Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Southern Cayuga Central School District – Financial Condition (2020M-77)
… appropriations and the amount of fund balance needed to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Develop comprehensive multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Town of Corning – Procurement (2020M-93)
… Appendix B includes our comment on the issue raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Town of Berkshire – Town Clerk (2014M-230)
… for any moneys collected. The Clerk did not consistently report monthly financial activity to the Supervisor. The Clerk did … collected and disbursed moneys to the Supervisor in the monthly Clerk’s report in an accurate and timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Tully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … Background The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the … with balances totaling over $2.9 million as of June 30, 2015 were overfunded or potentially unnecessary. District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information technology for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesOlean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Purpose of Audit The purpose of our audit was to review Board oversight of the School’s financial … Charter School of the Arts, which provides education to approximately 250 students, is located in the Town of … Findings The Board did not establish adequate procedures to ensure that all disbursements had sufficient supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198County of Cortland – Departmental Operations (2013M-157)
… to examine the County’s departmental financial operations for the period January 1, 2011, through December 12, 2012. … Chairman of the Board. The County’s budgeted expenditures for the 2013 fiscal year are $123.1 million. Key Findings … positions in the Sheriff’s office. Consider imposing fees for probation supervision, drug testing, and electronic …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Alexandria Central School District – Financial Condition (2016M-5)
Alexandria Central School District Financial Condition 2016M5
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Groton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Watervliet City School District – Fiscal Stress (2014M-149)
… Background The Watervliet City School District is located in the City of Watervliet and the Town of Colonie in Albany County. The District, which is governed by a Board … of unrestricted fund balance to be maintained, resulting in the need to issue revenue and tax anticipation notes to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Sexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… with realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Churchville-Chili Central School District – Financial Management (2015M-354)
… that includes the reserve balances and planned uses, but does not address the establishment of each reserve, specific … estimates based on historical trends. Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… amount of accumulated fund balance, continued to raise the tax levy by an average of 2 percent each year or a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … District officials have not adopted procedures outlining how user access rights should be established or modified, and … administration. Develop written procedures outlining how user access rights should be established or modified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access