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Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… proper oversight of extra-classroom activity (ECA) funds. Key Findings The Board of Education (Board) and … officials did not provide proper oversight of the ECA funds. When complete records are not maintained, it increases … complete and accurate ECA ledgers. Ensure that all funds are deposited by the close of each school week, as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsSchenectady City School District – Math Workbook Inventory (2023M-65)
… Key Findings District officials did not maintain adequate inventory records and ordered excessive quantities of … Officials did not maintain a comprehensive perpetual inventory of workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65School District Physical Education Compliance (2018-MS-3)
… Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… to procure goods and services and whether purchases were for appropriate District purposes. Key Findings While all purchases reviewed were for appropriate District purposes, District officials did not … exception to competitive bidding. Did not issue requests for proposals for six of 10 professional services providers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86West Seneca Central School District - Community Education (2019M-241)
… community education program fees were properly accounted for. Key Findings District officials did not review or … 2019. In January 2020, the vendor reimbursed the District for the lost revenue. The Board did not adopt written enforcement policies for overdue accounts and the Coordinator did not ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to the … two percent or the rate of inflation. (Individual property tax bills are based on various factors, and they may increase …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 99-10
… provisions relative to energy performance contracts in connection with public buildings and facilities. For this … electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or … to improve the energy efficiency of, or produce energy in connection with, a building or facility in exchange for a …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… DiNapoli today said there are some positive developments for the state’s fiscal recovery from the pandemic, including … government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, as amended by the … DOB plans to use this to prepay debt service payments for budget gap relief in subsequent years. After that, budget …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
audit, school, burnt hills-ballston lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/burnt-hills-ballston-lake-central-school-district-2023-88.pdfKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
audit, school, kiryas joel village
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/kiryas-joel-village-union-free-school-district-2023-64.pdfPersistence Preparatory Academy Charter School – Credit Cards (2022M-71)
audit, charter school, persistence preparatory
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/persistence-preparatory-academy-charter-school-2023-71.pdfBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
audit, charter school, brighter choice
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighter-choice-charter-school-for-girls-2023-72.pdfPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
audit, school district, patchogue medford
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/patchogue-medford-union-free-school-district-2023-21.pdfOceanside Union Free School District – Monitoring Internet Use (2022M-195)
oceanside, school, audit, internet use
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/oceanside-union-free-school-district-2022-195.pdfThousand Islands Central School District – Financial Management (2022M-201)
audit, school district, Thousand Islands
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/thousand-islands-central-school-district-2022-201.pdfNorth Salem Central School District – Network User Accounts (2022M-140)
audit, school district, North Salem
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-salem-central-school-district-2022-140.pdfWheatland-Chili Central School District – Network Access Controls (2023M-7)
audit, wheatland chili, school district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wheatland-chili-central-school-district-2023-7.pdfSandy Creek Central School District – Reserve Management (2023M-43)
audit, sandy creek, school district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sandy-creek-central-school-district-2023-43.pdf