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Maine-Endwell Central School District - Leave Records (2019M-40)

… leave taken. Leave earned by employees was not always in accordance with collective bargaining agreements. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Patchogue-Medford Union Free School District – Budget Review (B7-13-1)

… reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt … PatchogueMedford Union Free School District Budget Review B7131 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1

DiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold

… Monitoring System has identified seven villages and three cities in New York in some level of fiscal stress in 2018. DiNapoli evaluated … Monitoring System has identified seven villages and three cities in New York in some level of fiscal stress in 2018 …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-threshold

East Moriches Union Free School District – Financial Condition Management (2022M-1)

… did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-management

Elementary and Secondary Education – 2023 Financial Condition Report

According to the Division of the Budget schools received $46 billion of federal education aid in SFY 2022 23

https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-education

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… consent forms, documenting the eligible services provided and submitting claims for Medicaid reimbursement. District officials agreed with our recommendation and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… by the membership for payment each month. Adopt a code of ethics and ensure officers comply with the disclosure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

Title I Grants to Local Educational Agencies – Federal Funding and New York

… the State Education Department and are allocated to the New York City Department of Education (DOE) and local charter … the full dismantling of the Department will require congressional approval, as would the cessation of most …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agencies

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Beacon … it’s critical that schools make every dollar count," DiNapoli said. "By auditing school district and …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0

Examples from GASB Statement 34 - Statement of Activities

… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activities

Bolivar-Richburg Central School District - Financial Management (2019M-17)

… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund … balance that was not used to finance operations during our audit period. As of June 30, 2018, surplus fund balance … statutes. District officials generally agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17

Lake George Central School District - Purchasing (2018M-167)

… evidence to document competition was sought based on established requirements. Ensure adequate procedures are …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167

Oversight of Horizon and Crossroads Juvenile Centers

… New York City Public Schools (NYCPS, formerly NYC Department of Education) administers a full-time educational … youth at the two facilities. OCFS detention specialists conduct periodic inspections of the two detention facilities … One incident involved a youth setting a garbage can on fire. However, the incident was not reported until 24 hours …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centers

City of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)

… report – pdf ] [ read complete 2021 report – pdf ] Purpose of Audit The purpose of our review was to assess the City of Little Falls’ (City’s) … The purpose of our review was to assess the City of Little Falls Citys …

https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-f

DiNapoli: 16 School Districts Designated in Fiscal Stress

… Sixteen school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2023, up from 14 districts … in state aid have contributed to the declining number of school districts designated in fiscal stress. “The number of …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stress

Hadley-Luzerne Central School District - Financial Management (2018M-103)

… HadleyLuzerne Central School District Financial Management 2018M103 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103

Charlotte Valley Central School District - Budget Review (B4-15-6)

… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6

DiNapoli Releases Economic Report on Greater Flushing Area

… live stream . Flushing, and the surrounding neighborhoods that make up the greater Flushing area, enjoyed outsized … back to the area faster than the rest of New York City and that’s a positive sign for the area and for Queens,” DiNapoli … remain and some, like the need for affordable housing that pre-dates the pandemic, must be addressed as part of the …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-area