Search
State Comptroller DiNapoli Releases School District Audit
… critical. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Duanesburg – Financial Records and Reports (2020M-116)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … accounting records and reports were complete, accurate, up-to-date or timely. The Town’s accounting records were not … financial information. As a result, the Board’s ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Victor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … classification or data backups. The Board has not adopted a sufficient, comprehensive disaster recovery plan. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Wallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … the amount of fund balance that is actually needed to cover expenditures. Review reserves to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the … Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two … of approximately $670,000 in fund balance annually, which was not needed to fund operations due to operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… evaluate the District's financial condition for the period July 1, 2011 through January 7, 2015. Background The … Board of Education. Budgeted appropriations for the 2014-15 fiscal year are approximately $11.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Green Tech High Charter School – Resident Tuition Billing (2015M-2)
… bills on an FTE basis. Inaccuracies in the end-of-year reconciliation, identified after the reconciliation bill had been paid, led to overbilling. Key … are performed for all resident districts and credit back any money due as a result of errors made on …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/04/10/green-tech-high-charter-school-resident-tuition-billing-2015m-2Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… overestimated appropriations by an average of $4.4 million per year. BOCES increased its reserves without … and the districts and overfunded three reserves. BOCES has restricted more than $15 million in funds that should have … Ensure that all surplus funds, except those properly restricted in reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… for the 2015-16 fiscal year total approximately $51.2 million. Key Findings The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… District for the period July 1, 2012 through August 28, 2014. Background The Ripley Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Clarence Central School District – Financial Condition (2016M-128)
… Central School District is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… The Delaware Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andFranklin Square Union Free School District – Fund Balance (2016M-129)
… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Village of Elmira Heights – Claims Auditing (2024M-44)
… board to audit all claims against a village before payment is made, the Board did not perform a thorough and deliberate … and attached to the claims to help ensure competition is sought in accordance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Southampton Union Free School District – Financial Management (2024M-43)
… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43