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Clinton Central School District – Payroll (2017M-252)
Clinton Central School District – Payroll (2017M-252)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-clinton.pdfOneonta City School District – Payroll (2017M-202)
Oneonta City School District – Payroll (2017M-202)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-oneonta.pdfLansingburgh Central School District – Purchasing (2017M-173)
Lansingburgh Central School District – Purchasing (2017M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-lansingburgh.pdfStillwater Central School District – Payroll (2017M-104)
Stillwater Central School District – Payroll (2017M-104)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-stillwater.pdfAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfMultiyear Financial Planning Spreadsheet for School Districts
Multiyear Financial Planning Spreadsheet for School Districts
https://www.osc.ny.gov/files/local-government/resources/excel/multiyear-financial-planning-schools.xlsFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfSchool District Physical Education Compliance (2018-MS-3) - Global
School District Physical Education Compliance (2018-MS-3)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-School-District-PE-Compliance-global.pdfAnnual Report on School District Financial Accountability - 2009
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda09.pdfAnnual Report on School District Financial Accountability - 2008
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda08.pdfAnnual Report on School District Financial Accountability - 2007
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda07.pdfAnnual Report on School District Financial Accountability - 2006
Annual Report on School District Financial Accountability
https://www.osc.ny.gov/files/local-government/publications/pdf/sda06.pdfExternal Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfByron-Bergen Central School District - Procurement (2018M-157)
Byron-Bergen Central School District - Procurement (2018M-157)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-byron-bergen.pdfNortheast Central School District - Payroll (2018M-140)
Northeast Central School District - Payroll (2018M-140)
https://www.osc.ny.gov/files/local-government/audits/pdf/northeast.pdfOpinion 92-48
… to the extent inconsistent herewith. December 31, 1992 Roberta Penchina, Clerk-Treasurer Village of Great Neck …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Area #1 – IT Policy – Information Technology Governance
… notification be given to certain individuals when there is a breach of the security of the system as it relates to … online banking activities. The policy should identify what online banking activities are allowed; who is authorized … password attempt thresholds and password encryption. Mobile Devices – This should identify any mobile devices 6 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policySeaford Union Free School District – Capital Assets (2024M-112)
… 17, 2023 to review the District’s most recent inventory list. Understanding the Audit Area A capital asset is … and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling $2,135 could not be … by District officials or reimbursed to the District by the vendor. 27 assets on the inventory list totaling $38,710 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Opinion 2005-4
… insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is … voter approval under section 1951, the BOCES calls a voter meeting and submits the proposition to the qualified voters … §1951[2][a]). Public notice of the time and place of the meeting must be provided once a week for the four weeks prior …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… funds (e.g., reserves not expected to be needed in the near term). Establish a formal investment policy, if you …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts