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DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… of State Comptroller Thomas P. DiNapoli. As of March 2nd, 6 percent, or 36, of the 601 school districts that … some districts whose 2016-17 tax levy limit will drop from what was levied in 2015-16. According to initial reports, … have about $308 million less in levy growth compared to what they had in 2015-16 when the allowable growth factor was …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capKings Park Central School District - Procurement of Professional Services (2020M-22)
… [read complete report - pdf] Audit Objective Determine whether the Board and … updating the procurement policy to establish a reasonable interval for how frequently proposals should be solicited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to … were competitively procured. As a result, there is an increased risk that goods and services were not obtained … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsOversight of Pupil Transportation Services (Follow-Up)
… Approximately 2.3 million children are transported to school daily across the State, with one third riding School District-owned buses, one third riding contracted … training and safety technique requirements for school bus drivers and school bus safety training instructors and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… rates were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all … for water totaling $300,000. Lastly, to meet minimum purchase requirements, the town paid the Town of Glenville … approximately $133,000 did not have their current value, salvage value or replacement cost recorded; 76 assets …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… event ticket inventory to account for the number of tickets sold. Key Recommendations Adopt formal written … and procedures for handling cash collections for athletic events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. … Pittsford Central School District Security of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveAlden Central School District – Fuel Management (2024M-90)
… $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory … operation management. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town … determine if the balances are necessary and reasonable. … Massapequa Union Free School District Budget Practices and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsQuogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether … 30, 2017. Background The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board of Education, has approximately 110 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of … in compliance with applicable statutes. … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to … Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Corning City School District – Claims Auditing (2023M-105)
… – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor properly audited … corrective action. … Determine whether the Corning City School District District claims auditor properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105West Islip Union Free School District – Financial Management (2022M-40)
… Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) … action. … Determine whether the West Islip Union Free School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … Define the financial objectives including the purpose, funding goals, conditions for reserve fund use and … the District may overfund reserves which can result in higher than necessary real property tax levies. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extraclassroom activity ECA funds were properly accounted for deposited timely and if disbursements were properly supported and for legitimate ECA purposes
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsBolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and … were not audited by the claims auditor. 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling … party. District officials disagreed with certain aspects of our findings but indicated that they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue … State Local Finance Law requires all municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Wayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extraclassroom activity ECA fund collections and disbursements
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds