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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.pdfNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… Central School District (District) officials applied for all applicable transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did not … Clinton Central School District District officials applied for all applicable transportation State aid transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidOxford Academy and Central School District – Financial Management (2016M-6)
… July 1, 2014 through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. … Oxford Academy and Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… as the Company’s chief fiscal officer. For the 2013 fiscal year, the Company reported approximately $20,000 in revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a certificate of mailing of the US Postal Service postmarked with the date of the last day for the payment of school taxes …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Background The Wilson Central School District is located in the Towns of Wilson, Cambria, Lockport, Newfane and Porter in Niagara County. The District, which operates two schools … fund balance or to other reserves and use the money in the debt reserve to pay related debt. Establish policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a neighboring … through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in … is governed by an elected five-member Board of Education and has approximately 300 students and 70 employees. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Bedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … Board of Education (Board) that is responsible for the oversight and general management of financial and … such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which received services …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80State Comptroller DiNapoli Releases School Audits
… accurate employee separation payments and granted service credit as authorized by the collective bargaining agreements, …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… pandemic, with the District‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112State Comptroller DiNapoli Releases School Audits
… his office completed audits of Salamanca City School District , Saranac Lake Central School District , Science Academies of New York Charter Schools … his office completed audits of Salamanca City School District Saranac Lake Central School District Science …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsOpinion 2007-5
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- … item of equipment into another capital reserve fund is not subject to permissive referendum requirements. You ask … board of a county, other than Westchester County, that provides for the transfer of monies from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdfAccounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program
https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdfTruxton Fire District – Board Oversight (2022M-123)
… of District financial activities and did not complete mandatory fiscal oversight training. The Board did not: Establish adequate controls over … years 2015 through 2021. Had Board members attended the mandatory training, they would have better positioned …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Lynbrook Union Free School District – Purchasing (2022M-17)
… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. Key Findings … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … Determine whether the Lynbrook Union Free School District District purchasing agent ensured staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17East Ramapo Central School District – Budget Review (B21-5-4)
… be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … (pandemic) and planned federal aid including (CARES – Coronavirus AID, Relief, and Economic Security Act; CRRSA – Coronavirus Response and Relief Supplemental Act; and ARP – …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Rochester City School District – Budget Review (B20-2-5)
… City School District’s (District) proposed budget for the 2020-21 fiscal year. Background The District is … Key Findings We commend the Superintendent [3] and Board for the actions they have taken to improve the accuracy of … projections to be substantially accurate. Appropriations for charter school tuition are underbudgeted by approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School District … Determine whether the school districts Districts used resources to provide the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1