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Bradford Central School District – Financial Management (2016M-253)

… $1.4 million to $1.9 million or 12.8 to 17.5 percentage points. Key Recommendations Ensure budgets include realistic …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Alexandria Central School District – Financial Condition (2016M-5)

… July 1, 2014 through September 30, 2015. Background The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the … Alexandria Central School District Financial Condition 2016M5 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

Bethpage Union Free School District – Leave Accruals (2015M-100)

… District’s non-instructional employees received and used leave accruals in accordance with employment contracts and … District did not have written procedures for maintaining leave accrual records or processing these payouts. At the … a manual process to carry over each employees’ accrued leave balances based on the prior year’s ending balance from …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Fairport Public Library – Financial Management (2014M-354)

… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the … Fairport Public Library Financial Management 2014M354 …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354

Port Washington Union Free School District – Payroll (2025M-38)

… [read complete report – pdf] Audit Objective Did Port Washington Union Free School District (District) officials …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38

State Comptroller DiNapoli Releases School District Audits

… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts

… earnings and not the principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non … and use the full accrual basis of accounting. As described in our June 2000 bulletin, OSC "will make the necessary …

https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts

Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual

… Mid Island’s programs based on clinical evaluations. The counties pay for the preschool special education services Mid … SED on its annual CFRs. The State, in turn, reimburses the counties 59.5 percent of the tuition paid by the counties. Reimbursable costs must be reasonable, necessary, …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual

Rivendell School – Compliance With the Reimbursable Cost Manual

… audit included the expenses claimed on Rivendell’s CFRs for the three fiscal years ended June 30, 2014. Background Rivendell is a Brooklyn, New York-based not-for-profit organization that is authorized by SED to operate, … based on clinical evaluations, and the municipality pays for the services Rivendell provides using rates established …

https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases Municipal & School Audits

… oversight, the board and officials cannot ensure that all disbursements were made as authorized or for an … 150 total individuals tested (142 selected employees and all eight elected officials), 14 employees and one elected … 100 total individuals tested (91 selected employees and all nine elected officials), 67 employees and eight elected …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Opinion 2006-8

… Accrued Liability Reserve Fund (use of for lump sum “retirement awards”) PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (use of employee benefit accrued liability reserve fund for lump sum “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an …

https://www.osc.ny.gov/legal-opinions/opinion-2006-8

DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap

… The COVID-19 pandemic has widened the achievement gap that exists for students across the … The COVID19 pandemic has widened the achievement gap that exists for students across the nation …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gap

DiNapoli Releases Analysis of SFY 2024-25 State Budget

… for hospital services by $525 million and for nursing homes by $285 million, in addition to increases for safety … of safety net institutions, including hospitals, nursing homes, clinics and home care providers. The state has had …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budget

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Grants and public assistance includes payments to counties, cities, … . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, towns, … grant or capital projects program(s) from which grant and public assistance expenditures are made. 60311 Interest – …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

Helping Hands School – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Helping Hands School (Helping Hands) on its Consolidated Fiscal … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … To determine whether the costs reported by Helping Hands …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

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