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State Comptroller DiNapoli Releases Municipal & School Audits
… 2022 and 2023. Actual revenues exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the … and actual expenditures were less than appropriations by an average of $38,397 (19%) in the general fund. In … Wyoming County treasurer within the timeframes established by state law. The tax collector did not remit taxes totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsPost Retirement Reporting
… Educational Services (BOCES) are required by law to: Report when a NYSLRS retiree exceeds the earnings limit. … public retiree , you should be aware of the laws governing how much retirees can earn in post-retirement employment … retiree record displayed. For step-by-step instructions on how to update or add a retiree record, refer to the Post …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingOssining Union Free School District – Financial Management (2017M-176)
… of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately … through June 8, 2017. Background The Ossining Union Free School District is located in the Village of Ossining, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Sachem Central School District – Fund Balance (2017M-151)
… students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 million. Key Findings From …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… cash receipts were properly collected, recorded and deposited, and whether disbursements were properly authorized, supported and recorded for the period July 1, 2015 through August 9, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Hartford Central School District – Cafeteria Collections (2018M-10)
… Purpose of Audit The purpose of our audit was to determine whether cafeteria collections were properly … The Board did not adopt policies and procedures relating to cafeteria collections. Cafeteria collections totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Cairo-Durham Central School District – Information Technology (2017M-246)
… of Audit The purpose of our audit was to determine whether District officials properly safeguarded information … through June 27, 2017. Background The Cairo-Durham Central School District serves the Towns of Cairo, Durham, Athens, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246Pulaski Academy and Central School District – Financial Condition (2016M-81)
… The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego County. The District, which operates two schools … The Board consistently overestimated appropriations in the adopted budgets. The Employee Benefit Accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81New Hartford Central School District – Procurement (2016M-153)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 … February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Newark Valley Central School District – Financial Management (2016M
… Valley Central School District is located in the Towns of Maine and Nanticoke in Broome County, the Towns of Harford …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016mOtego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balanced budgets with sufficient recurring revenues to finance recurring expenditures. Continue to review and seek alternative ways to lower expenditures. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Central Square Central School District – Claims Auditing (2016M-292)
… The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego County, the Towns of Cicero and Clay in Onondaga County and the Town of Vienna in Oneida County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Fort Edward Union Free School District – Financial Condition (2015M-67)
… February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in … can be used to fund operations. … Fort Edward Union Free School District Financial Condition 2015M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67North Bellmore Union Free School District – Financial Condition (2014M-47)
… June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of Hempstead in … to an appropriate level. … North Bellmore Union Free School District Financial Condition 2014M47 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New Rochelle City School District – Financial Condition (2013M-377)
… through June 30, 2013. Background The New Rochelle City School District is located in the City of New Rochelle in … available to fund District operations. … New Rochelle City School District Financial Condition 2013M377 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Roslyn Union Free School District – Cash Receipts (2016M-241)
… Eight of 30 receipts we tested were held between 11 and 30 days before being deposited in the District’s bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Scarsdale Union Free School District – Information Technology (2016M-252)
… Purpose of Audit The purpose of our audit was to determine if the District’s information technology (IT) … of this information, this was communicated confidentially to District officials so they could take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… through March 1, 2016. Background The Malverne Union Free School District (District) is located in the Town of … to fund balance or other reserves. … Malverne Union Free School District Fund Balance 2016M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337East Islip Union Free School District – Financial Condition (2015M-283)
… July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283