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Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Nassau County. The District, which operates four schools with approximately 1,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … District officials do not review leave accrual balances to ensure the accuracy of the leave records maintained by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsHoneoye Central School District – Payroll (2015M-277)
… clerk’s duties so that one individual does not control all aspects of payroll transactions or establish compensating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Middle Country Central School District – Financial Management (2016M-121)
… Purpose of Audit The purpose of our audit was to examine the District’s budget for the … Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … adequate procedures over the claims processing function to ensure that claims are adequately documented and … appropriate purposes and are audited and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime for the period July … have not established a policy or written procedures to ensure that all overtime hours worked by department …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
Ischua Fire District Internal Controls Over Financial Operations 2013M367
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Real Property Tax Exemptions Administration (2017-MR-4)
… , Chenango , Cherry Valley , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of … State Office of Real Property Tax Services or applicable County Real Property Tax Services Office, as necessary, for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Global Concepts Charter School – Cash Disbursements (2017M-126)
… and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kendall Central School District – Capital Project (2017M-194)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, … on a proposition for a District-wide capital improvement project because the Board and District officials did not develop or provide the public with a formal project plan detailing the scope and related costs. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Delaware County – Assigned Counsel (2016M-384)
… County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Ordinary Death Benefit – State Police Plan
… employer-funded benefits (up to two years, with a possible extension for two additional years, following the last date …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitDiNapoli: Local Sales Tax Collections Up Slightly in May
… Local sales tax collections in New York state increased by 1.1% in May compared to the same month in 2022, according to an analysis released today by State … Local sales tax collections in New York state increased by 11 in May compared to the same month in 2022 according to an …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayCampbell-Savona Central School District -- Budget Review (B2-14-11)
… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in Warren County. The District is governed by the Board of Education which comprises seven elected members. The … although the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, … by an elected seven-member Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed because the … The reserve fund policy did not adequately address how reserves would be funded and used. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… approximately $82.8 million. Key Findings The Board does not have a multiyear financial plan. The District does not have an effective process to identify all … foster students receiving educational services and bill their school districts for those services. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … $119 million. Key Findings District officials did not apply for all the transportation State aid to which the … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … The 2015-16 general fund budgeted appropriations are approximately $9.4 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46