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Lowville Academy and Central School District – Financial Condition (2015M-220)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … and Central School District is located in the Towns of Denmark, Greig, Harrisburg, Lowville, Martinsburg, … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)

… Purpose of Audit The purpose of our audit was to determine whether the District … ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase

Tupper Lake Central School District – Financial Condition (2014M-151)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Glens Falls Common School District – Financial Condition (2015M-66)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

Scio Central School District – Capital Assets (2024M-45)

… a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be … was not recorded. 38 capital assets with a total recorded replacement cost of approximately $47,000 did not have their …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Hunter-Tannersville Central School District – Financial Condition (2013M-376)

… Purpose of Audit The purpose of our audit was to assess the School District’s financial … is located in Greene County and is governed by the Board of Education, which comprises five elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376

Fonda-Fultonville Central School District – Payroll (2015M-118)

… discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document each pay period and forward it to the Superintendent for certification. … FondaFultonville Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118

Owego 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 … Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

DiNapoli: Local Sales Tax Collections Up 2.3% in October

… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to … (for October-December) will be available in January 2025. Data Monthly Local Sales Tax Collections by County and …

https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-october

Riverhead Charter School – Debit Cards (2017M-254)

… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the School’s controls over debit … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)

… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of nine members who are appointed by the County Legislature. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-project

Dunkirk City School District – Financial Management (2017M-122)

… realistically reflect the District’s operating needs based on historical trends or other identified analyses. Review all … funding one-time expenditures, reducing District property taxes or funding needed reserves. … Dunkirk City School …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Kingston City School District – Fixed Assets (2017M-214)

… 2016 through June 30, 2017. Background The Kingston City School District is located in the City of Kingston and … and accurate inventory of computers. … Kingston City School District Fixed Assets 2017M214 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214

Phoenix Central School District – Financial Condition (2017M-96)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96

Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… of our audit was to determine whether the Board and District officials adopted reasonable budgets and adequately managed the District’s financial condition for the period July 1, 2015 through November 30, 2016. Background The Parishville-Hopkinton Central School District is located in the Towns of Hopkinton, …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m

Victor Central School District – Information Technology (2016M-117)

… Purpose of Audit The purpose of our audit was to review Information Technology (IT) … The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Starpoint Central School District – Financial Condition (2015M-266)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations … report and use statutorily restricted debt reserves to pay related debt service. … Starpoint Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266