Search
DeRuyter Central School District – Financial Condition (2015M-119)
… are used for their authorized and intended purposes, in compliance with applicable laws. … DeRuyter Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Valhalla Union Free School District – Financial Condition (2015M-333)
… 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lyncourt Union Free School District – Financial Condition (2016M-62)
… amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… the amount of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Freeport Union Free School District – Financial Condition (2016M-300)
… and consider adopting a fund balance policy to require compliance. Discontinue the practice of adopting budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Ensure that the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be … one-time pandemic relief aid nearly exhausted, school district and municipal officials should carefully monitor …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearAddison Central School District – Financial Condition (2016M-30)
… budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… District officials to make it appear that they were in compliance with the 4 percent statutory limit, when in fact, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… established an internal control environment that fosters compliance and transparency due to its lack of policies, …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… total of 40 jobs. Key Recommendations Monitor businesses’ compliance with the Program guidelines and discontinue …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at [email protected] . The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsState Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … board and district officials did not adequately safeguard online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not monitor online …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… project authorizations approved by the Board and for compliance with legal requirements related to debt proceeds. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Argyle – Town Clerk and Budgeting (2012M-231)
… sales tax revenues in the town-outside-village funds in compliance with statute. … Town of Argyle Town Clerk and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231OnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… review requests to provide meals at meetings for compliance with policies, and approve requests in advance. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Friendship Central School District – Fund Balance and Reserves (2022M-55)
… restricted funds to general fund surplus fund balance in compliance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55DiNapoli: School District Tax Levy Cap at 2%
… all local governments Real Property Tax Cap and Tax Cap Compliance web page … Property tax levy growth for New Yorks …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percent