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Annual 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.pdf

Opinion 92-48

… (use of entire proceeds to retire debt even when part of improvement sold) GENERAL MUNICIPAL LAW, §6-l: Until … reserve funds by municipal corporations, fire districts and school districts in connection with the cash sale of … we concluded in Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of …

https://www.osc.ny.gov/legal-opinions/opinion-92-48

Area #1 – IT Policy – Information Technology Governance

… IT policies define the Board’s expectations for appropriate user behavior, describe the … has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or …

https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy

Seaford 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 … procedures. As of July 17, 2023, the District’s inventory list of capital assets included 7,788 assets at a total cost … officials, and determined that 15 graphics cards were returned to the vendor and three graphics cards totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112

Opinion 2005-4

… This opinion represents the views of the Office of the State Comptroller at the time … LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of … a board of cooperative educational services (“BOCES”) is subject to the permissive referendum requirements of …

https://www.osc.ny.gov/legal-opinions/opinion-2005-4

Revenue 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

Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)

… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m

State Comptroller DiNapoli Releases Municipal & School Audits

… the district’s use of two central network management tools for over 10 years has created security concerns due to lack … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … were not board approved. Furthermore, bank reconciliations for 15 of the 36 months reviewed were not performed, and the …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Comptroller DiNapoli Releases Municipal and School Audits

… plans in a transparent and meaningful manner. While real property tax levies remained the same since 2020-21, the district’s … limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1

Seminars for Local Officials

… See below for more information on how to request training near you. …

https://www.osc.ny.gov/local-government/academy/seminars-local-officials

Submit a Financial Data Request

… Financial Data How can we submit a data request …

https://www.osc.ny.gov/local-government/data/submit-financial-data-request

Oversight of Pupil Transportation Services (2019-S-49)

To determine whether the State Education Department is monitoring school districts’ compliance with safety training requirements for school bus per ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49.pdf

Helping New York Families With the Cost of School Supplies: Is It Time to Go “Back to School” on Back-to-School?

https://www.osc.ny.gov/files/local-government/publications/pdf/0810snapshot.pdf

DiNapoli: Tax Cap Will Drop Below One Percent in 2016

… Property tax growth for local governments will be capped at less than one percent for the 2016 fiscal year, according to a report issued today … the allowable tax levy growth factor will be 0.73 percent for entities that operate on a calendar-based fiscal year – …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)

… conducted primarily through the Office of Early Learning for program functions and the Facilities Planning Office for safety and fire inspections. Department regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, …

https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-follow

Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background Spotted Zebra, a for-profit organization located in Albany, New York, is an …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manual

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