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Groton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Johnsburg Central School District – Payroll (2014M-174)
Johnsburg Central School District Payroll 2014M174
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… costs and make changes to their operations that could increase student participation and generate more revenue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, … governed by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … than statutory requirements for purchases subject to competitive bidding. The purchasing agent was not provided …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
BainbridgeGuilford Central School District School Lunch Operations 2015M172
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mMadison Central School District – Procurement of Professional Services (2015M-322)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mIslip Union Free School District – Financial Condition (2013M-213)
… to remain relatively stable over the last few years and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
East Syracuse Minoa Central School District Financial Software Access Rights 2016M41
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessGarrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … necessary and reasonable, and reduce those that are not. … Garrison Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … $44,586. Key Recommendations Revise the purchasing policy to ensure that it provides guidance for soliciting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Wheelerville Union Free School District – Fund Balance (2016M-9)
… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Licensing and Monitoring of Proprietary Schools
… are required to submit various financial documentation, which the Bureau reviews to ascertain schools’ financial … constituted by the Occupational Educational Data Survey (OEDS). The OEDS is included in each school’s catalog, … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCity of Yonkers – Budget Review (B24-6-6)
… City’s eight union collective bargaining agreements (CBAs) have expired or will expire soon. The City could face …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… 2024-25, an increase of 2.4%. The 2025-26 budget relies on nonrecurring funding sources of $114.4 million, such as …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Announces Municipal Audits
… always evaluate procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and … (Chenango County) The board established adequate controls to help safeguard assets, and the legally required …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Agencies Bulletin No. 2091
… Purpose The purpose of this bulletin is to notify agencies of the maximum contribution limits for … TDA plans and provide instructions for entering updates to these plans. Background Pursuant to IRS Regulations, Section 403(b): The regular annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCity of Yonkers - Budget Review (B21-6-7)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. … revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Block Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal … programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … New York City-based not-for-profit organization authorized by SED to provide preschool Special Class and preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manual