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DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… A Buffalo City School District technician pleaded guilty … today in Erie County Court after admitting he worked for a second school district at the same time before his scam was … to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and reserves for the … over $7.1 million when there is currently no authority to reserve funds for this purpose and District officials … fund. The Board adopted budgets that included plans to use appropriated fund balance totaling $2.43 million from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, … operates seven schools with approximately 3,800 students, is governed by an elected seven-member Board of Education. … the State Education Department to determine if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Norwich – Justice Court (S9-14-3)
… However, The Court is not reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV) in … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Belleville-Henderson Central School District – Financial Condition (2016M-46)
BellevilleHenderson Central School District Financial Condition 2016M46
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch … to identify potential efficiencies. Only record actual meals served and maintain records to support adjustments. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearVillage of Endicott – Budget Review (B4-15-11)
… the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Central Square Central School District – Fund Balance (2022M-196)
… officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained reserve funds at reasonable levels. Key Findings District officials did not accurately report the District’s surplus fund balance, maintain surplus fund balance within …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 million. Key Findings … regarding the anticipated use of reserve funds for a five-year period but this plan does not include information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Falconer Central School District – Financial Management (2016M-146)
… fund balance in a manner that benefits residents. Transfer money residing in the debt reserve to unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Buffalo City School District – Special Education and Grant Administration (2017M-73)
… July 1, 2014 through December 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an … Buffalo City School District Special Education and Grant …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationNorth Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through … fulfill their assigned job duties. The District’s payroll certification procedures do not require the accountant to … North Syracuse Central School District Payroll Access and Certification 2016M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationSaranac Central School District – Tuition Billing and Collections (2023M-90)
… or provide sufficient oversight to ensure tuition bills were prepared and issued to the school districts of … procedures and provide oversight to ensure tuition bills are prepared for all nonresident foster care students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for … purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … Determine whether the Town of Hamburgs Towns Finance Office credit card purchases were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96