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Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford … budgets to help finance operations, these amounts were not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesDeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166State Comptroller DiNapoli Releases Municipal Audits
… to interviews with department personnel and inspection of certain documents related to the issues identified in our … has made limited progress implementing corrective action. Of the 10 audit recommendations, one recommendation was … had reported inaccurate sales tax exemptions. Town of Stony Creek – Supervisor’s Records and Reports (2022M-32) …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsMoravia Central School District – Cafeteria Operations (2016M-4)
… duties over the collection, accounting, and depositing of money or implement adequate mitigating controls, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Jamestown City School District – Financial Condition (2015M-120)
Jamestown City School District Financial Condition 2015M120
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials … multi-year financial or capital plans that would have assisted the board and officials in developing and adopting …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Massena Central School District – Financial Condition (2016M-21)
… accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, … the amount reasonably deemed necessary to settle current tax claims and return any excess amount currently in the tax certiorari reserve to the unrestricted fund balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Fonda-Fultonville Central School District – Payroll (2015M-118)
… schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. Budgeted … did not verify that the reconciliations performed by the Deputy were accurate by tracing them to source records. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Tupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board did not adopt a policy … level of unassigned fund balance that should be maintained to prepare for any unanticipated expenditures and/or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseHunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376CUNY Bulletin No. CU-113
… SWP row on the Additional Pay panel to end the withholding of salary for employees who were going through the Salary … on the 70XX0 current payrolls Agencies were notified of the affected employees on the Auditor Correction Report. Payback of Salary Previously Withheld Information regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … of the revenue from the District’s wind power agreement to reduce real property taxes, and the District’s unassigned … developed adequate multiyear financial and capital plans to address how they will use wind power revenues. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Services SECTION OVERVIEW AND POLICIES This section is intended to instruct Business Units on how to process … – for services provided via unregulated circuits, which is indicated by the remit-to addresses of PO BOX 4648, … in the New England area excluding New York State, which is indicated by the remit-to address of PO Box 1100, Albany, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135