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Union-Endicott Central School District – Financial Management (2016M-100)

… The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom activity funds were … by a student treasurer and District officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to $6,746. However, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Pembroke Central School District – Financial Management (2016M-31)

… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in … Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The District … appropriations in the adopted budgets and did not use all of the annually appropriated fund balance toward …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Minisink Valley Central School District – Financial Condition (2016M-26)

… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011 through … Valley Central School District is located in the Towns of Greenville, Minisink, Mount Hope and Wawayanda in Orange … the statutory maximum of 4 percent of the ensuing year’s budget. District officials did not develop a plan to reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26

Campbell-Savona Central School District – Budget Review (B2-16-6)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Middleburgh Central School District – Financial Condition (2013M-206)

… audit was to evaluate the District’s financial condition for the period July 1, 2011, to June 30, 2013. Background The … five elected members. The District’s general fund budget for the 2013-14 fiscal year is approximately $20.2 million. … had knowingly generated surpluses in the past to prepare for economic difficulties, they have come to rely on using …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… report – pdf] Audit Objective Determine whether the Blind Brook-Rye Union Free School District’s (District) Board … audit school blind brookrye …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Three Village Central School District – Financial Operations (2021M-141)

… ] Audit Objective Determine whether Three Village Central School District (District) officials provided appropriate … Determine whether Three Village Central School District District officials provided appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Johnstown Public Library – Cash Receipts (2014M-304)

… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Otisco Fire District – Financial Operations (2016M-415)

… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Brighton Memorial Library – Board Oversight (2015M-116)

… of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through … February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town of Brighton, Monroe County. The … Brighton Memorial Library Board Oversight 2015M116 …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… – pdf] Audit Objective Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and … did not adequately monitor the Agreement’s highway service labor costs. Officials did not establish procedures to evaluate labor costs by town. For example: Timecard information was not used to monitor …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Village of Waterford – Board Oversight (2022M-70)

… in Appendix A, Village officials generally agreed with our recommendations and indicated they planned to take …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… Department (SED) regulations. Only teaching staff and teaching assistants at the middle school were offered the … maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Shelter Island Union Free School District - Fund Balance (2020M-23)

… whether the Board appropriately managed the District’s fund balance. Key Findings Surplus fund balance levels … reserve was overfunded and the employee benefit accrued liability reserve was not established by Board resolution. … a resolution that establishes the employee benefit accrued liability reserve. Create CAPs in response to external audit …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Opinion 2003-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Opinion 88-9

… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …

https://www.osc.ny.gov/legal-opinions/opinion-88-9