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Fonda-Fultonville Central School District – Payroll (2015M-118)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Owego 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-financialLowville Academy and Central School District – Financial Condition (2015M-220)
… Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … has more than doubled as a result. District officials have not developed adequate multiyear financial and capital … how they will use wind power revenues. District officials have been using reserve funds as repositories for excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and procedures. Appoint an independent claims auditor or have the Board audit claims. Adopt a more comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper 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-151Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Scio Central School District – Capital Assets (2024M-45)
… recorded replacement cost of approximately $47,000 did not have their location listed. Although required annually, the … policy, complete and accurate assets records may have been maintained. Key Recommendations Maintain capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… agreed with our recommendations and indicated they have initiated corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityDiNapoli: Local Sales Tax Collections Up 2.3% in October
… DiNapoli. Overall, local collections totaled $1.84 billion for the month, up $41 million year over year. “October growth … volatility in sales tax collections warrants caution for local governments as they finalize their budgets for next … $33 million, compared to the same time last year. County and city collections in the rest of the state totaled $884 …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberSherburne-Earlville Central School District – Fund Balance (2017M-19)
… Counties. The District, which operates three schools with approximately 1,300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… 1, 2014 through December 31, 2015. Background The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… of Audit The purpose of our audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsHudson City School District – Audit Follow-Up (2010M-142-F)
… our audit report. Of the three audit recommendations, only one recommendation was implemented. Two recommendations were not implemented. By not implementing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located in the … no recommendations as a result of this audit. … George Junior Republic Union Free School District Tuition Billing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mWaterville Central School District – Criminal History Background Checks (2016M-23)
… was to determine if District officials performed proper criminal history background checks for the period July 1, … million. Key Finding District officials properly performed criminal history background checks, which helped ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksDunham Public Library – Claims Processing (2015M-15)
… audit was to examine the Library’s claims auditing process for the period October 1, 2013 through September 30, 2014. Background The Dunham Public Library is a school district public library, located in the Village of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Chili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. … library located in the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The … by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Albany Parking Authority – Cash Collections (2016M-181)
… $7.4 million. Key Finding Authority officials have developed procedures to ensure that all cash collections …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued State Education Department … and Child Learning Center (ICLC) - The Research Foundation for the State University of New York: Compliance with the Reimbursable Cost Manual (2017-S-22) For the three fiscal years ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsState Authority Codes
… assigned a State Authority Code. Authorities that already have a code will maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been established for subsidiary authorities but … that enter into contracts. Subsidiaries that already have a code will maintain it for this purpose. Subsidiaries …
https://www.osc.ny.gov/public-authorities/state-authority-codes