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Rensselaer City School District – Financial Condition (2016M-286)
… estimates for revenues and expenditures. Ensure reserves are used only for appropriate purposes. Provide the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Glens Falls Common School District – Financial Condition (2015M-66)
… Falls in Warren County. The District, which is governed by an elected three-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of the appropriated fund balance was not actually needed to finance operations, and unassigned fund balance was more … has not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … to special education students, resulting in one district of residence being overbilled by more than $161,000 in the … not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingElementary and Secondary Education – 2023 Financial Condition Report
… relief for K-12 education is expected to run through SFY 2024-25. In SFY 2022-23, the $4.2 billion of federal COVID-19 … Nation in Per Pupil Spending For the 2020-21 school year (SY), the most recent year for which data are available, New … profiles and regional costs, among other factors. In SY 2019-20, 56.1 percent of K-12 students were certified for …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedIslip Union Free School District – Payroll (2017M-291)
… whether District officials paid employee salaries and wages accurately for the period July 1, 2016 through July … with officials, District officials accurately calculated and paid gross salaries and wages. Key Recommendations There were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Croton-Harmon Union Free School District - Professional Services (2019M-51)
… if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 … if District officials sought competition for procurement of professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51Mount Pleasant Central School District – Financial Condition (2015M-82)
… seven elected members. The District operates four schools and the District’s operating budget for the 2015-16 year is … Key Recommendation Continue to monitor the budget and take necessary action to maintain fiscal stability. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Albany City School District – Payroll (2017M-97)
… Background The Albany City School District is located in the City of Albany in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… with BOCES to develop a written agreement with a detailed list and explanation of services and responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7South Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdfLists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not … … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsFiscal Stress Monitoring System
… to potential problems gives local officials and taxpayers the opportunity to be more proactive. Read the System Basics [pdf] document to learn more. Search for a …
https://www.osc.ny.gov/local-government/fiscal-monitoringWallkill Central School District – Claims Auditing (2023M-52)
… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… or revoke unnecessary network user account access. As many as 1,570 accounts were unneeded but were not disabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andThousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-follow