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East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit found schools … today. “The SAVE Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” DiNapoli said. “Unfortunately, it …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawTown of Westfield - Real Property Acquisition (2019M-119)
… all suitable options and long-term implications prior to the acquisition of property. Obtain one or more … independent appraisals on real property the Town intends to purchase or sell to help ensure the price is reasonable. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Pulaski Academy and Central School District - Separation Payments (2020M-20)
… officials were authorized and accurately calculated in accordance with Board-approved employment contracts. Key … found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation … they are accurately calculated, supported and disbursed in accordance with Board-approved contracts. Consult with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Purpose of Audit The purpose of our audit was to determine whether … Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialState Agencies Bulletin No. 1333
… Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24115 10050 57038 2014-15 No … through PayServ. For Employees in Payroll Pool Code 50101 Dept Cost Center Variable Year Object Code 21 365086 1A 14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24115 10050 57038 2013-14 No … through PayServ. For Employees in Payroll Pool Code 50101 Dept Cost Center Variable Year Object Code 21 365086 1A 13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentState Agencies Bulletin No. 1412
… Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24115 10050 57038 2015-16 No … For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program Value Fund Value Acct Code OER01 1120220 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… Statewide Financial System chart field. SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24115 10050 57038 2016-17 No … For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program Value Fund Value Acct Code OER01 1120220 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-paymentWainscott Common School District - Claims Auditing (2018M-240)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately … Board, together with the warrant. Perform a thorough audit of each claim before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-24015-Day Prompt Payments for Small Businesses
… To be eligible, you must complete a few simple steps in our Vendor Self Service Portal: Sign up to receive … under this legislation you must: (1) have a primary place of business in New York State; (2) have a significant business presence …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfBelfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Belfast …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Menands Union Free School District – Information Technology (2021M-78)
… to employees. Adopt a breach notification policy that is required by New York State Technology Law. Sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Valley Central School District – Information Technology (2020M-154)
… report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District … did not have a contingency plan to recover in the event of a significant service interruption. The Board did not … initiate corrective action. … Determine whether the Board of Education Board and Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Comptroller DiNapoli Releases School Audits
… adopted budgets by a total of $3.2 million. The district’s retirement contribution reserve was overfunded by more than … found, however, the district’s unemployment insurance and retirement contribution reserves were overfunded. Longwood … County) District officials are using sound practices when planning, monitoring and controlling budgets, and they have …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Opinion 2005-9
… or reappointed to the central high school board for a new term beginning on or after July 1, 2005, he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9