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Sackets Harbor Central School District – Financial Condition (2016M-89)
… The District, which operates one school with approximately 450 students, is governed by an elected five-member Board of … for the 2015-16 fiscal year total approximately $8.3 million. Key Findings The Board has consistently …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro Central School District – Financial Condition (2015M-362)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.2 million. … Adopt budgets that include realistic estimates for appropriations. Ensure that the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Otselic Valley Central School District – Capital Project (2015M-263)
Otselic Valley Central School District Capital Project 2015M263
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… Cooperative Educational Services is a governmental entity covering 22 component school districts in a four-county area. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialMarcellus Central School District – Procurement (2016M-230)
… and District officials did not always retain the necessary quote documentation with purchase requisitions as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClyde-Savannah Central School District – Financial Condition (2015M-338)
… is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-userCampbell-Savona Central School District - Budget Review (B2-15-10)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Consider decreasing real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… determine if the District properly accounted for employee leave accruals for the period July 1, 2013 through March 31, … million. Key Findings Supervisors did not verify that leave accrual balances were available prior to approving leave requests. There is no supervisory review to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Marathon – Claims Audit Process (2022M-124)
… contract pricing option. Key Recommendations Audit all claims submitted for payment as required. Ensure all claims have appropriate itemized supporting …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Services (BOCES) officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use competitive methods when procuring goods and services. We examined purchases … Services BOCES officials used competitive methods when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressPlattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the … Plattsburgh City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or proper or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … Recommendations Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… to accurately adjust the initial retiree billings based on the estimated bills for the actual premium amounts charged. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … deficit obligations are outstanding. Key Findings Based on the results of our review, we found the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… 1, 2012 through February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected … Raquette Lake Union Free School District Monitoring Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… 1, 2014 through November 9, 2015. Background The Delaware Academy Central School District at Delhi is located in the … Delaware Academy Central School District at Delhi Fund Balances 2016M36 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36