Search
Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesYonkers City School District – Fixed Assets (2015M-229)
… operations was transferred to the City. Expenditures in 2014 totaled approximately $526 million. Key Finding Of … as disposed of did not have disposal request forms from the departments responsible for those assets. Key … to them, locate the missing inventory items identified in this report, maintain accurate asset lists and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process … 1, 2015 through August 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Schenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Brighton Central School District – Procurement (2022M-205)
audit brighton school procurement
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lump Sum Payments – Enhanced Reporting
… Lump sum payments should be reported in the month they were … For members of most tiers and plans, a lump sum payment for up to 30 unused vacation days can be included in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsSeaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … 15, 2020 per New York State Education Department (SED) regulations. Nine of the 12 recommended components of mental health that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… sooner. Document all communications with buyers to show the work-in-progress property status and retain a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCanastota Central School District - Financial Condition Management (2019M-174)
… in most of the appropriated fund balance not being needed to fund operations. The tax certiorari reserve was overfunded … exceeded the statutory limit ranging from 7.2 percent to 10.9 percent. Key Recommendations Adopt annual budgets … that contain realistic estimates and develop a plan to reduce the amount of surplus fund balance. Account for and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mTown of Caroline – Renewable Energy (2013M-325)
… 18, 2013. Background The Town of Caroline is located in Tompkins County. The Town is governed by the Town Board, … which is equivalent to annual greenhouse gas emissions from seven passenger vehicles, or carbon dioxide emissions from the electricity use of five homes for one year. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Campbell-Savona Central School District – Budget Review (B2-13-12)
… five years, is likely to produce an operating surplus. As a result, fund balance appropriated as a financing source is unlikely to be used and the District’s fund balance will continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12Town of Darien – State Contract Loader Purchases (2013M-88)
… January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … State contract prices for the four loaders they purchased in 2011, 2012 and 2013. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Mount Pleasant – Financial Condition (2013M-303)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town of Mount Pleasant is located in Westchester County and serves approximately 43,700 residents. The Town is … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Boylston – Financial Condition (2021M-69)
… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. … Determine whether the Town Board Board …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Town of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a … the United States Attorney for the Northern District of New York, the Federal Bureau of Investigation and the New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialTown of Andover – Audit of Claims (2013M-388)
… numbered claims to the Board for audit approval. All claims, except where exempted by statute, should be … to the Board for audit. Prepare monthly abstracts (list of all claims) specifying the numbers of the claims, the names …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388