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State Budget Delay: Impact on Local Governments and School Districts

State Budget Delay: Impact on Local Governments and School Districts

https://www.osc.ny.gov/files/local-government/publications/pdf/0510snapshot.pdf

Fiscal Stress Monitoring System – 2023-24 School Districts List and Details

Fiscal Stress Monitoring System – 2023-24 School Districts List and Details

https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2024-schools-all-data-worksheet.xlsx

Fort Plain Central School District - Claims Audit Process (2018M-50)

Fort Plain Central School District - Claims Audit Process (2018M-50)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-fort-plain.pdf

Fort Ann Central School District - Fund Balance Management (2018M-119)

Fort Ann Central School District - Fund Balance Management (2018M-119)

https://www.osc.ny.gov/files/local-government/audits/pdf/fort-ann.pdf

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)

https://www.osc.ny.gov/files/local-government/audits/pdf/plainview-old-bethpage.pdf

Division of Local Government and School Accountability - External Peer Review

Division of Local Government and School Accountability - External Peer Review

https://www.osc.ny.gov/files/local-government/audits/pdf/nsaa-peer-review.pdf

Audit Committee Charter Guidance and Template

… a framework and offer guidance that boards of education can use for establishing an audit committee charter. A sample … purposes, they need not be residents of the district. This can help ensure that the committee has the appropriate level …

https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template

Mechanicville City School District – IT Asset Management (S9-22-16)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Chatham Central School District – Financial Management (2023M-11)

… [read complete report – pdf] Audit Objective Determine whether the Chatham … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11

Uniondale Union Free School District – Information Technology (2023M-61)

… nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Wallkill Central School District – Claims Auditing (2023M-52)

… authorized, approved before payment, for valid purposes and properly reported to the Board of Education (Board). Key … authorized, approved before payment, for valid purposes and properly reported to the Board .  We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Brocton Central School District – Financial Management (2023M-44)

… statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six reserves … balances totaling more than $2 . 2 million were funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve reports. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Tuckahoe Union Free School District – Overtime (2023M-53)

… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies … with our recommendations and indicated they will take and have taken corrective action. … audit tuckahoe school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

Brentwood Union Free School District – Information Technology (2023M-83)

… the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … provide IT security awareness training as required by a Board-adopted policy or implement an IT contingency plan. As a result, the District’s computerized data was not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

Germantown Central School District – Payroll (2023M-3)

… the compensation was supported and authorized by the Board of Education (Board). Key Findings The District did not have … to separate individuals and provide adequate oversight of the work performed by these employees. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Bellmore-Merrick Central High School District – Payroll (2023M-87)

audit bellmoremerrick school

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87

Depew Union Free School District – Investment Program (2023M-77)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Auditors Find Safety Hazards at Pre-K Facilities in New York City

… An examination of the New York City’s Department of Education’s (DOE) oversight of … released today by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to …

https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-city

State Agencies Bulletin No. 2043

… the monthly bill will include the Plan Contributions (Plan Contr) and the Plan Contributions Int Adj (Plan Contr Int … Before Tax. Agencies must adhere to the Agency Submission Schedule when updating the General Deduction Data panel in … is enrolled in NYSTRS (Plan 86) as "Elect" on the USA Pension Plans page prior to adding the arrears deduction. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachers

State Comptroller DiNapoli Releases Municipal & School Audits

… fund balance to exceed the statutory limit as of June 30, 2022, by 7 percentage points, or $1.2 million. They also …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits