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Rensselaer 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, … in operating deficits that were larger than planned and declining general fund and reserve fund balances. District officials transferred …
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)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … in compliance with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to unrestricted fund balance (where allowed by law) or to …
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)
… serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which … year are approximately $47 million. Key Findings The Board and District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues in two of the four fiscal years, …
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)
… Background The Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The … Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335 …
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)
… of Boylston in Oswego County; and the Town of Pinckney in Lewis County. The District, which is governed by an elected …
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)
… 94 percent of this amount. District officials have not developed formal, specific reserve plans. The District has not developed long-term financial and capital plans. Key Recommendations Use surplus funds to …
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 unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Niagara Wheatfield Central School District – Financial Condition (2014M-364)
Niagara Wheatfield Central School District Financial Condition 2014M364
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Hunter-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-376DeRuyter Central School District – Financial Condition (2015M-119)
… to make a required repayment to the repair reserve to replenish it after moneys were used for emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Brunswick Central School District – Financial Condition (2014M-002)
… period July 1, 2010 through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill … Brunswick Central School District Financial Condition 2014M002 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit Committee Charter Template … - Form AC971 [pdf] For use by counties, towns, villages and cities having a population of less than 125,000 … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesState Comptroller DiNapoli Releases Municipal & School Audits
… not provide adequate oversight of financial operations. As a result, the board cannot be sure it has accurate financial … overtime totaling $254,820 during the audit period. A review determined BOCES officials may have been able to … in the village’s checking and savings accounts, which had an average daily balance of approximately $3.7 million. Had …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsJoin Our Team as a Local Government Auditor
… Accountability (LGSA) help Comptroller DiNapoli fulfill his role as New York State’s chief fiscal officer by … LGSA auditors play a critical role in ensuring tax dollars are being used effectively and in the best interest of the … problems. Provide training to local officials on a wide range of topics including cybersecurity, property tax …
https://www.osc.ny.gov/jobs/lgsaNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities … Sixty percent (129) of the Centers are located on New York City Department of Education campuses and serve 111,814 … students at 293 schools. Key Findings The sampled New York City SBHCs did not follow Department inventory control …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTuition Assistance Program – Wagner College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … students. For the three academic years ended June 30, 2014, the school certified 2,148 awards totaling $3.0 … with the State financial aid requirements cited in this report. Wagner officials should comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeWaverly Central School District - Financial Operations (2019M-136)
… sick leave balances exceeded the contractual maximum by 111 days. Key Recommendations Implement internal controls to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136State Agencies Bulletin No. 1215
… Ret Ann CUNY 413 NBE Tax Deferred Annuity 414 NYT Tax Deferred Annuity 417 HRC TDA 419 CUNY TDA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1215-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… the District’s website for public review. 1 Lead Exposure Symptoms and Complications – https://www.cdc.gov/lead-prevention/symptoms-complications/index.html 2 As of December 22, 2022, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6