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Constitutional Debt Limit
… there are limits to how much debt a local government or school district can incur. For counties, cities, towns and villages: … How to apply for a sewer debt exclusion For city school districts (other than the Big 5 districts) The debt …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitAlbany Community Charter School – Financial Operations (2013M-185)
… to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the … for the final year of the contract. With the increase in the fee percentage and the growth of the number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Objective Assess whether separation payments to certain District officials were authorized and accurately calculated … with Board-approved employment contracts. Key Findings District officials need to improve the separation payment …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Fonda-Fultonville Central School District – Payroll (2015M-118)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 … January 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Addison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… of Audit The purpose of our review was to assess the District’s progress, as of October 2022, in implementing our … and two recommendations were fully implemented. … addison school audit follow up financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in implementing our … was not implemented. … audit follow up brighton school separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period … 2012 through June 9, 2017. Background The Kendall Central School District located in the Towns of Carlton, Kendall and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period … October 13, 2015. Background The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning for the period July 1, 2014 … Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Opinion 91-6
… board or agency of a political subdivision or of any district therein including but not limited to a soil conservation district, to the lowest responsible bidder furnishing the … No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; Grimm v City of Troy …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Compliance With School Safety Planning Requirements (Follow-Up)
… included in our initial audit report, Compliance With School Safety Planning Requirements (Report 2018-N-2 ). … schools. Further, the Education Law requires schools and school districts to take safety planning actions and the … provide additional guidance. For example, DOE’s District Safety Team must develop a comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followIroquois Central School District - Financial Management (2018M-102)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and … raised in the District’s response. … Iroquois Central School District Financial Management 2018M102 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Sharon Springs Central School District – Fund Balance Management (2022M-100)
… Objective Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials … action. … Determine whether the Sharon Springs Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… Audit Objective Determine whether Rush-Henrietta Central School District (District) officials ensured credit card and … letter. … Determine whether RushHenrietta Central School District District officials ensured credit card and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Avon Central School District – Financial Management (2024M-75)
… – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District … District’s response. … Determine whether the Avon Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Red Hook Central School District – Financial Management (2016M-105)
… of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 … through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Elwood Union Free School District – Electronic Transfers (2014M-133)
… of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers for the period … through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2009, … to February 1, 2013. Background The East Ramapo Central School District is located in Rockland County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Hampton Bays Union Free School District – Claims Processing (2013M-333)
… August 31, 2013. Background The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333