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Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… operations if these moneys are no longer available, or adjust appropriations accordingly. Develop a comprehensive …
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)
… and may need to use moneys from the reserve funds or unexpended surplus funds if anticipated funding falls …
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
… Gary Pasqua and the New York State Police today announced that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. … State Police for their partnership. Justice is now served on behalf of Norwood residents.” Berger stole the funds …
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
… accounts to help prevent unauthorized use, access, and loss, and whether officials established an adequate … user accounts to help prevent unauthorized use, access and loss nor did they establish an adequate IT contingency plan. … IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Key …
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)
… unpaid parking tickets. … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
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)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up … and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. Cash balances …
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)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not … not needed to fund operations from 2018- 19 through 2020-21. Adopted annual budgets which gave taxpayers the … operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that exceeded the …
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
… the ex-spouse is entitled to receive a continuing pension payment option benefit as a beneficiary, and even if COLA …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Franklin Central School District officials saved more than $800,000 in health insurance costs by … insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time period, the district saved an additional $283,000 by offering 25 employees an …
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 was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
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)
… user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.5 million. Key Findings There was no written policy for notifying the IT office of new hires, keeping track of …
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)
… two reserves – the unemployment insurance reserve and the retirement contribution reserve – were more than the … real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits … residents. These purposes include using the reserve funds for their established purpose and transferring excess …
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)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. …
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)
… used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
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)
… million. Key Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s … fiscal years but did not use any of the appropriated fund balance because expenditures were overestimated for each of … a written plan to reduce the level of unrestricted fund balance to legal limits and consider adopting a fund balance …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
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
… Property tax levy growth for school districts and 10 of the state’s … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding … New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
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)
… officials did not perform a cost benefit analysis or determine other options that may have reduced overtime. …
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)
… and procedures. Appoint an independent claims auditor or have the Board audit claims. Adopt a more comprehensive …
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)
… by $3.5 million. The Board consistently appropriated fund balance in ensuing years’ budgets that was not used. The District’s unrestricted fund balance as of June 30, 2013 was almost 15% of budgeted … of adopting budgets that contain appropriations of fund balance that will not be used. Ensure that unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals