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Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… for the 2013-14 fiscal year were $13.9 million. Key Findings From fiscal years 2010-11 through 2012-13, the … to allow it to effectively manage its future finances. Key Recommendations Ensure that the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in the second degree for stealing $73,725 … the funds between 2018 and 2022 by writing village checks to herself. Her theft was initially uncovered by the village … Since taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… officials established adequate controls over user accounts to help prevent unauthorized use, access, and loss, … officials did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss … for managing network and financial application user accounts nor did they periodically review all network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… activities. The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an … or provide for increased oversight. Account for all parking tickets and implement policies and procedures for the collection and enforcement of unpaid parking tickets. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Putnam – Accounting Records and Reports (2022M-188)
… of oversight of the former bookkeeper, including ensuring bank reconciliations were performed, the Town’s accounting … Maintain proper accounting records, complete bank reconciliations, perform annual audits and file AUDs on …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Silver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Cost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… health insurance coverage and pursued a lower cost alternative. This evaluation allowed the district to find a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsSchoharie Central School District – Financial Condition (2013M-263)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … which comprises seven elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 … estimates for expenditures based on contractual and historical data. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Purpose of Audit The purpose of our audit was to review internal controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period July … office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… employees’ leave accruals in accordance with applicable agreements. District officials do not have written policies … reviewed, approved and consistent with Board-adopted agreements. Review the Assistant Superintendent’s leave … ensure that they are maintained in accordance with written agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Freeport Union Free School District – Financial Condition (2016M-300)
… Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s budget, or more than … fund balance not needed to fund District operations. Use excess reserve funds identified to benefit District residents …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Odessa-Montour Central School District – Financial Condition (2016M-71)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … when preparing and adopting budgets. The District’s unrestricted fund balance exceeded the statutory limit. The … actual needs, based on available current information and historical data. Reduce the amount of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according … the tax cap calculations for 676 school districts and 10 cities with fiscal years starting July 1, 2024, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. Allowable …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… did not perform a cost benefit analysis or determine other options that may have reduced overtime. Not requiring …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … school with 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals