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Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
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 private information. If you fail to adopt an information breach notification policy and private … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyPeekskill City School District – Financial Condition (2015M-191)
… 1, 2013 through June 30, 2015. Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District operates six schools with approximately 3,600 students. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Audit Advisory Committee
… Association, Inc. Ruben Cardona Emeritus Partner Withum Michelle Camuglia (Retired) … Reviews and reports to the …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… Sound cash management assures that investments are optimized for … Alternatively, consider using an automated financial management information system or online banking to … do not significantly offset the earnings from the extra investment income. Explore contracting with a bank for the …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … historian were excluded from the SHP training. Town of New Hartford – Sexual Harassment Prevention (SHP) Training … the annual SHP training. Additionally, the town excluded new hires at the highway department who started after April’s …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual … implementing corrective action in a follow up examination. Of the 10 audit recommendations included in a 2022 audit, one …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… maintain complete and accurate information technology (IT) inventory records and develop an IT contingency plan. As a … 16 IT assets could not be traced to or from BOCES’ inventory system and 40 IT assets were not properly recorded …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… (Board) and District officials properly manage fund balance? Audit Period July 1, 2019 – June 30, 2024 … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The auditor must report directly to the board and serve at the board’s pleasure. Hiring a claims auditor You are not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… (UPK) program provides four-year-old children access, at no charge, to comprehensive early childhood education …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followDiNapoli: Tax Cap Will Drop Below One Percent in 2016
… includes all counties, towns, fire districts, 44 cities and 10 villages. “Local government officials need to brace … levels, delivery of services, fund balance reductions, and deferral of capital and infrastructure projects. And if inflation trends …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-cap-will-drop-below-one-percent-2016Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … reimbursement rates. Remind Spotted Zebra officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
Cincinnatus Central School District Fund Balance and Reserves 2014M191
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Examples from GASB Statement 34 - Statement of Activities
… by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 are reprinted by permission. …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Rochester Childfirst Network on its Consolidated Fiscal Report CFR were properly calculated adequately documented
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care … with the exception of day care centers in New York City (NYC). The Division regulates and inspects child care …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionCamden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented for appropriate purposes and properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Charlotte Valley Central School District - Budget Review (B4-15-6)
… budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in … There are no recommendations in this report. … Charlotte Valley Central School District Budget Review B4156 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Student Achievement Program
… "A good education and civic engagement set the stage for our youth to achieve … Awards recognize students who show academic excellence and leadership potential through activities that improve … The Submissions Form for 2025 Graduations and Moving-Up Ceremonies is now closed We would like to thank all …
https://www.osc.ny.gov/student-achievement