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Copenhagen Central School District – Financial Condition (2016M-142)
… in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected … of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Opinion 95-21
… board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21State Comptroller DiNapoli Releases Municipal & School Audits
… and former business administrator, while familiar with the district’s asset policy and procedures, did not comply with them. Had the board ensured compliance, complete and … or prepare and file the required annual financial report with the Office of the State Comptroller for the 2019-20 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Albany City School District – Payroll (2017M-97)
… Finding Except for minor discrepancies which we discussed with District officials, the District accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… County. The District, which operates five schools with approximately 3,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andCUNY Bulletin No. CU-709
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-709-cuny-2020-retroactive-2-pay-rate-increases-internationalState Comptroller DiNapoli Releases Audits
… Program (2016-S-98) Auditors found systemic issues with the quality of data the department relies on to … (SED): Advanced Therapeutic Concepts Inc., Compliance with the Reimbursable Cost Manual (2016-S-42) For the three … identified $181,938 in reported costs that did not comply with SED requirements and recommended such costs be …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Jefferson County. The District, which operates one school with approximately 475 students, is governed by an elected … approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key Recommendations Discontinue the practice of adopting budgets with the appropriation of fund balance that will not be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Islip Union Free School District – Payroll (2017M-291)
… Except for minor discrepancies that we discussed with officials, District officials accurately calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… in Nassau County. The District, which operates six schools with approximately 3,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Southwestern Central School District – Claims Processing (2016M-356)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … Finding Except for minor discrepancies that we discussed with District officials, all claims we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Barnard Fire Department – Financial Controls (2015M-134)
… by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides fire protection … paid. Key Recommendations Monitor and enforce compliance with the bylaws and adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Hannibal Central School District – Financial Condition (2017M-23)
… seven-member Board of Education, operates three schools with approximately 1,400 students. Budgeted appropriations … the amount of the District’s fund balance is in compliance with statutory limits and reduce the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Schroon Lake Central School District – Financial Condition (2014M-145)
… elected members. The District operates one school building with 224 students and 51 employees. The District’s general … the next year’s real property tax levy. Adopt budgets with reasonable expenditure estimates. Continue developing a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145South Glens Falls Central School District – Access Rights (2012M-257)
… access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… including ensuring work is performed in accordance with contracts prior to payment and reporting any variances … that department heads provide the Board and the Attorney with all contracts for review/approval, contracts are …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… billing process for the period July 1, 2014 through June 30, 2015. Background The George Junior Republic Union … Key Recommendations There were no recommendations as a result of this audit. … George Junior Republic Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mWest Valley Central School District – Financial Management (2013M-178)
… and reserve funds for the period July 1, 2009, through June 4, 2013. Background The West Valley Central School … of this limit to various District reserve funds. As a result, reserves totaled more than $2.1 million at June 30, 2013. District officials could not demonstrate a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Scarsdale Union Free School District – Overtime (2022M-105)
… services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime … of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, including the … are being incurred. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105State Comptroller DiNapoli Releases Municipal Audits
… 34, totaling $30,126, were not processed in accordance with the company’s accounting manual. These disbursements had …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0