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January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Balance Beginning of Year: $000 $100 The changes affect only the basis of accounting and reporting of trust funds. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… 30, 2014, Rivendell reported approximately $7.5 million in reimbursable costs for the audited programs. In addition to the SEIT Program subject to our audit, … fiscal years ended June 30, 2014, we identified $536,449 in reported costs that did not comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees … authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
Major Sources of American Recovery and Reinvestment Act Aid in New York State's School Districts, School Year 2009-10
https://www.osc.ny.gov/files/local-government/publications/excel/arradistrict.xlsOpinion 2006-8
… July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8DiNapoli Releases Analysis of SFY 2024-25 State Budget
… $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and includes new funding and policy changes to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… and in the spring of 2021, particularly among remote-only students, suggest these impacts disproportionately … and enrollment fell significantly. In spring 2020, only 85.2% of students attended online classes, compared to … 4.9% in school year 2020-2021, and the city expects only half of students to return. DiNapoli made several …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapForms and Templates
… on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with Collateral Pools [pdf] Model Code of Ethics for Local Governments [docx] Model Code of Ethics for Fire Districts [docx] Model RFP for …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesLowville Academy and Central School District – Financial Condition (2015M-220)
… officials have overestimated expenditures and used very little of the revenue from the District’s wind power …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66DeRuyter Central School District – Financial Condition (2015M-119)
… the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango … for their authorized and intended purposes, in compliance with applicable laws. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Central School District is located in Greene County and is governed by the Board of Education, which comprises … has declined as a result of planned operating deficits and appropriating fund balance to finance the planned … continued appropriation of fund balance will deplete it, and District officials will have to identify other revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Brunswick Central School District – Financial Condition (2014M-002)
… The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is governed by an elected nine-member Board of Education. There are two …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Helping Hands School – Compliance With the Reimbursable Cost Manual
… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands … on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the … Manual (2015-S-45) State Education Department: Mid Island Therapy Associates, LLC – Compliance with the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualValley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the … School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three elementary schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… The purpose of our review was to assess the Greenwood Lake Union Free School District’s (District’s) progress, as … our recommendations in the audit report Greenwood Lake Union Free School District – Procurement and Claims … The purpose of our review was to assess the Greenwood Lake Union Free School Districts Districts progress as of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333South Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided community … Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program expenditures. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the … which operates one school with approximately 115 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67