Search
Opinion 2006-8
… but unused and unpaid sick leave, personal leave, holiday leave, vacation time, time allowances granted in lieu … for the cash value of “accrued sick leave, vacation and holiday leave to employees who retire” (Sponsors’ Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… new revenue sources or funding partners. “New York City’s school faculty and staff, as well as students and families have been resilient and resourceful in the face of … weaknesses in the DOE’s forecasts for spending on charter school tuition, services for students with disabilities, and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapDiNapoli Releases Analysis of SFY 2024-25 State Budget
… Thomas P. DiNapoli. “This year’s state budget was adopted in an improved economic environment, with state tax … decrease is primarily attributable to projected reductions in investment income, gaming receipts, and other special … depletion of funds from the federal American Rescue Plan. In addition, fiscal pressures may build as revenue streams …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… to Others Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualForms and Templates
… Model Code of Ethics for Fire Districts [docx] Model RFP for Professional Audit Services for Fire Districts [docx] … 85 Application for Permission of State Comptroller [pdf] RFP for Fire Districts - Professional Auditing Services [pdf] RFP Guidance for School Districts Seeking Audit Services …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesRipley Central School District – Payroll and Leave Accruals (2021M-53)
… properly supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, … Further, District officials did not properly monitor the payroll and leave accrual process and they have not … While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Afton Central School District – Fund Balance Management (2023M-18)
… of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Lansing Central School District – Procurement (2021M-213)
… report - pdf] Audit Objective Determine whether Lansing Central School District (District) officials used a … Determine whether Lansing Central School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Wyoming Central School District – Financial Management (2016M-67)
… County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Valhalla Union Free School District – Financial Condition (2015M-333)
… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. Key Recommendations Develop realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… of our audit was to examine the District’s accounting for leave time and separation payments for the period July 1, … District officials did not always account for employees’ leave accruals in accordance with applicable agreements. … for the review and periodic reconciliation of employees’ leave accrual balances. Develop and adopt procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls … Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, Hounsfield, … property were not clearly outlined. The District’s cost per mile for its buses was $4.59 but District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Montauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … $19 million. Key Findings Overestimating appropriations in the adopted budgets from 2012-13 through 2014-15 resulted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Lyncourt Union Free School District – Financial Condition (2016M-62)
… fund balance is in compliance with the Real Property Tax Law statutory limits and reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Rome City School District – Multiyear Planning (2021M-144)
… reserves. Maintained asset inventory lists, replacement schedules and conducted periodic building condition surveys …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … issued and the RFP for external audit was last advertised in 2011. 13 purchases totaling $99,231 lacked quote and sole …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… for by statute, resulting in higher than necessary tax levies. Key Recommendations Discontinue appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementHolland Central School District – Claims Audit (2021M-210)
… (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly audited before payment. In addition, the current claims auditor did not receive proper training to fulfill the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210