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Ithaca City School District – Financial Condition (2015M-318)
… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Middle Country Central School District – Financial Management (2016M-121)
… The Middle Country Central School District is located in the Town of Brookhaven, Suffolk County. The District, … estimates of appropriations and the use of fund balance in the annual budget. Use the surplus fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Urban Choice Charter School – Information Technology (2013M-53)
… the School’s IT system to ensure the School’s computerized data and assets are safeguarded from internal and external … policies and procedures related to remote access, data backup, computer security, and data breach. The Board has not adopted a disaster recovery plan to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Granville Central School District – Fund Balance (2016M-114)
… December 31, 2015. Background The Granville Central School District is located in the Towns of Granville, Hebron … Granville Central School District Fund Balance 2016M114 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Central School District is located in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mGarden City Union Free School District – Overtime (2016M-382)
… purpose of our audit was to examine the District’s use of overtime for the period July 1, 2014 through April 30, 2016. … a policy or written procedures to ensure that all overtime hours worked by department employees are properly … The Board and District officials should establish an overtime policy or written procedures that requires employees …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Newcomb Central School District - Claims Audit (2023M-159)
… – pdf] Audit Objective Determine whether Newcomb Central School District (District) claims were properly audited prior … Determine whether Newcomb Central School District District claims were properly audited prior …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159South Jefferson Central School District – Payroll (2024M-31)
… District (District) officials accurately paid employees’ salaries and wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we … District District officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Bank Street College of Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report … day to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualReal Property Tax Cap Information - Glossary
… limit will be determined. Court Orders >5% - Tax levy to pay for court orders and judgments that cost more than 5% of … - Either (a.) an increase in assessed value from the prior roll resulting from new construction, property annexed from … Finance. Retirement Contributions >2% - Levy necessary to pay for increases to the average actuarial contribution rate …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Fiscal Stress Remains Low Among Villages
… cities in New York in some level of fiscal stress in 2017. The system evaluated all non-calendar year local governments … to fiscal stress." "Our indicators show fiscal stress is relatively low among New York's villages," said DiNapoli. … monitoring system creates an overall fiscal stress score which ultimately drives final classifications. For the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… government workforce levels were most impacted by two key events during this time – the Great Recession of 2007-09 and … said. “But local governments were hard hit by two major events, most recently the pandemic, that have taken their … pandemic enabling them to restore full-time staffing to near pre-pandemic levels in 2022. Despite this, overall …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Licensing and Monitoring of Proprietary Schools (Follow-Up)
… York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the 2-year license, schools are required to submit certain financial …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the CFR to supporting documentation (e.g., payroll ledgers) and found that there was no supporting …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
… Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage. The audit covered the period from January 2015 … Health Options paid mental health and substance abuse MHSA claims for Empire Plan members who were not eligible for …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… a medical examination, practical and behind-the-wheel driving tests, and maintaining a safe driving record both on and off the job. Additionally, school …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… $4,695 for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office … costs reported on United’s CFRs and to United’s tuition reimbursement rates. Work with United officials to help …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were … did not maintain time records to support the hours for which they were paid, and one bookkeeper received $1,751 in … tentative budget includes a tax levy of $12,533,658, which is within the limit established by law. …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Churchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … for purchasing did not: Advertise in the District’s official newspaper, as required by GML, for nine CIP …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18