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Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… Audit Objective Determine whether Grand Island Central School District (District) officials adequately secured … action. … Determine whether Grand Island Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userOnline Services for Local Government
… Code Look-up Allows users to look up account codes used in governmental accounting and reporting. Audit Search Tool …
https://www.osc.ny.gov/local-government/resources/online-services-local-governmentBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… 2021, inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Real Property Tax Cap Information - Glossary
… are included under the tax cap. Fees based on use of goods and services (such as water, charged by volume) are not … Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% of prior year … law (by a 60 percent vote of the governing body, or in the case of school districts, 60 percent popular vote) allowing …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryBank Street College of Education – Compliance With the Reimbursable Cost Manual
… to as the SED cost-based programs. During the 2013-14 school year, the Center reported serving 73 children in its … and be a training site for graduate students and high school interns. The home/community-based special education …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2012-13 school year, Kids-Centric served 153 students. The New York … Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualDiNapoli: Fiscal Stress Remains Low Among Villages
… score which ultimately drives final classifications. For the fiscal year ending 2017, the city of Long Beach … score. In January, DiNapoli released fiscal stress scores for school districts. In September, his office will release scores for municipalities with a calendar-year fiscal year, which …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2013-2014 school year, United provided services to 108 students. The … of Interest State Education Department: Whitestone School for Child Development - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… million active and retired State, local government, and school district employees, and their dependents. The Empire … (e.g., State agencies, local government employers, and school districts) have a Health Benefits Administrator (HBA) …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Department (Department), the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing … in New York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license … The Bureau is required to conduct inspections at each school at least once every licensure period to monitor …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train collision near Congers, New … safe driving record both on and off the job. Additionally, school bus drivers must undergo criminal background checks. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… employed outside of New York City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by … hit by two major events, most recently the pandemic, that have taken their toll on staffing levels. Local officials … task of balancing their budgets while making certain they have the staff in place to ensure critical services are there …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Comptroller DiNapoli Releases Municipal & School Audits
… did not maintain time records to support the hours for which they were paid, and one bookkeeper received $1,751 … (Madison County) The former clerk did not properly account for, deposit, report or remit collections. As of April 13, 2022, the former clerk could not account for cash totaling $3,869. The former clerk also did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Churchville-Chili Central School District – Procurement (2025M-18)
… the Program Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring … in the District’s official newspaper, as required by GML, for nine CIP contracts totaling $32.6 million. … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Registration for Advanced Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/advanced-accounting-school-registration.pdfRegistration for Basic Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/basic-accounting-school-registration.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfEast 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.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfMalone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278