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Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollState Comptroller DiNapoli Announces Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … entities reviewed (city of Albany; counties of Broome, Cortland and Oneida; and North Syracuse Central School …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsCity of Yonkers - Budget Review (B21-6-7)
… such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue estimates for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use tax-education, …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Red Creek Central School District – Financial Condition (2016M-365)
… 9, 2016. Background The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The … operates three schools with approximately 920 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365City of Yonkers – Budget Review (B20-6-4)
… The City will incur additional debt and interest costs by bonding the cost of tax certiorari claims instead of …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Local Government – 2023 Financial Condition Report
… of several school aid payments, requiring difficult budget management for school officials. Employee benefits was the … of growth in total expenditures at 1.8 percent. Fiscal Stress Was Relatively Low in LFY 2021 The Office of the New … towns, villages and school districts through its Fiscal Stress Monitoring System (FSMS), which combines several …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentSachem Central School District – Fund Balance (2017M-151)
… our audit was to review the District’s financial condition for the period July 1, 2011 through February 28, 2017. … Background The Sachem Central School District is located in the Towns of Brookhaven, Islip and Smithtown in Suffolk … approximately 13,300 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $306.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Hartford Central School District – Cafeteria Collections (2018M-10)
… were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through November 30, 2017. … has approximately 440 students. Cafeteria collections for the 2016-17 fiscal year totaled $56,558. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Pulaski Academy and Central School District – Financial Condition (2016M-81)
… the District’s financial condition for the period July 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims … Background The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, … operates seven schools with approximately 3,800 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the … Background The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is governed by an elected five-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims … Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates two schools with approximately 730 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Cortland Enlarged City School District – Fund Balance (2017M-65)
… Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. … independent reviews of leave time accruals and time sheets to ensure the records agree and investigate any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… 1, 2014 through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHerkimer Central School District – Financial Condition (2016M-68)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2014 … through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Ballston Spa Central School District - Separation Payments (2018M-132)
… separation payments totaling $731,287 for the 36 employees who received such payments during our audit period. District … agreement (CBA). There were no recommendations as a result of this audit. … Ballston Spa Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/ballston-spa-central-school-district-separation-payments-2018m-132Bath Central School District - Online Banking (2018M-79)
… to online bank accounts was limited or provide users with cyber security training. In addition, sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Hyde Park Central School District – Financial Management Practices (2012M-172)
… fiscal year to analyze budgeting practices. Background The Hyde Park Central School District is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mLong Beach City School District – Financial Management (2023M-147)
… Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education (Board) and … response. … Determine whether the Long Beach City School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147