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Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Beacon City School District – Budget Review (B6-14-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Chenango Valley Central School District – Budget Review (B4-15-8)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/chenango-valley-central-school-district-budget-review-b4-15-8Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2005. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Maine-Endwell Central School District - Leave Records (2019M-40)
… always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at $3,700, which were … submitted a leave request form or ensure the legitimacy of leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Suffern Central School District - Financial Condition (2019M-145)
… that reflect realistic estimates for expenditures based on historical trends or other identified analyses. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Eldred Central School District - Financial Condition (2018M-138)
… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Edmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Central Square Central School District – Fund Balance (2022M-196)
audit central square school fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… the Stamford Central School District (District) Board of Education (Board) and officials effectively managed fund … the 2019-20 through 2021-22 fiscal years by an average of $1.4 million (14 percent) and planned to use fund balance … fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately $700,000 (6.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fire Island Union Free School District – Claims Auditing (2023M-114)
… Fire Island Union Free School District (District) Board of Education (Board) properly audited claims before payment. … adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that we reviewed, 51 … $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 contained 53 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not … District officials properly billed and collected tuition for nonresident foster care students enrolled at the District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… 2011.Therefore, officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. … or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringRye City School District – Payroll (2024M-2)
… complete report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured … was properly budgeted, approved, monitored, recorded, and paid. Key Findings Although overtime was properly approved and monitored, District officials did not properly budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Out-of-Service Death Benefit – New Career Plan
… If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 percent of the death benefit may still be payable. This vested … benefit may also be payable if you die within one year of leaving covered service, but were gainfully employed …
https://www.osc.ny.gov/retirement/publications/1515/out-service-death-benefit