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Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentAfton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… The District reported $3.4 million in the debt service fund as of June 30, 2014 but used general fund resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … financial procedures to ensure that the informal processes in practice continue to provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overSprings Union Free School District - Payroll (2018M-222)
Springs Union Free School District Payroll 2018M222
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Wainscott Common School District - Financial Condition (2018M-237)
… approximately $2 million on June 30, 2018, or 58.6 percent of the ensuing year’s budgeted appropriations and exceeded … budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 through … our prior report that pointed out the excess accumulation of fund balance. Key Recommendations Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized … data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. Background Broome …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Cincinnatus Fire District – Financial Controls (2014M-49)
… totals $233,379. Key Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer … audits timely or at all. Key Recommendations Adopt an investment policy and a credit card use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District … needs and discontinue appropriating fund balance that is not needed. Reduce the amount of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBrookfield Central School District – Claims Audit Process (2018M-6)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, 2017. … has approximately 235 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $6.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. … Elmsford Union Free School District Fixed Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. Background Wyoming County is located in western New York State and has a population of approximately 42,000. The County is governed by a 16-member Board of Supervisors. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and … 2017. Background The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTapestry Charter School – Procurement (2017M-203)
… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… was to determine if the District has properly accounted for employee leave accruals for the period July 1, 2011, to … The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals