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School District Account Codes - Added for GASB 84
Find School District Account Codes Added for GASB 84
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-account-codes-added-for-gasb-84.pdfReceiving Your Benefit and Filing Your Option Election – Police and Fire Plan
… your Option Election form (unless notified otherwise, as in the case of disability retirement) before the first day of …
https://www.osc.ny.gov/retirement/publications/1512/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1515/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which … may elect to receive a smaller monthly benefit to provide for a possible payment to a designated beneficiary after your …
https://www.osc.ny.gov/retirement/publications/1513/receiving-your-benefit-and-filing-your-option-electionOxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston … 800 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or access. Regularly review network user … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… July 1, 2011 through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Town of Pittstown – Records and Reports (2013M-5)
… Review the AUD prior to submission to ensure it is accurate, reasonable, and is supported by the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5State Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter … an adequate policy to ensure claims were accurate, it did not ensure the claims auditor received the necessary …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsRipley Central School District – Cost Savings and Budgeting (2014M-361)
… related to sending students to a neighboring District for the period July 1, 2012 through August 28, 2014. … 300 students and 70 employees. Operating expenditures for the 2013-14 fiscal year totaled approximately $8.1 … pay related expenditures and did not reevaluate the need for the substantial balance in the reserve at the end of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Opinion 88-61
… to prove timeliness of) REAL PROPERTY TAX LAW, §925: A taxpayer may not satisfy the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is … can be established, by a postmark of the United States Post Office, to have been mailed prior to the end of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Comptroller DiNapoli Releases School Audits
… Academies of New York Charter Schools and the South Buffalo Charter School . "In an era of limited resources and … during the audit period rather than leasing them. South Buffalo Charter School – Employee Compensation (Erie County) …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsEast Ramapo Central School District – Budget Review (B21-5-4)
… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Lynbrook Union Free School District – Purchasing (2022M-17)
… complete report - pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not … whether the purchases were a prudent and economical use of taxpayer money, and in the District’s best interest. For …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Rochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Opinion 2007-5
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Truxton Fire District – Board Oversight (2022M-123)
… [read complete report – pdf] Audit Objective Determine whether the Truxton … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members … mandatory fiscal oversight training, file the required AUD in a timely manner, routinely review the Treasurer’s work …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Haldane Central School District – Information Technology (2021M-84)
… As a result, the District has an increased risk that it could lose important data and suffer serious interruption … to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… to staff. Key Findings The 20 Districts we examined did not provide mental health training to all staff for the … and services.” Six of 20 Districts (30 percent) either did not offer training or offered training that did not include any of the 12 recommended mental health …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1