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Local Government – 2022 Financial Condition Report

… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …

https://www.osc.ny.gov/reports/finance/2022-fcr/local-government

Perry Central School District – Financial Management (2017M-118)

… audit was to examine the District’s financial condition for the period July 1, 2013 through February 24, 2017. … with approximately 850 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Dalton-Nunda Central School District – Separation Payments (2015M-142)

… examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $19.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142

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

… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for IT for the 2015-16 fiscal year totaled approximately $1 million. …

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

Clyde-Savannah Central School District – Financial Condition (2015M-338)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 22, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $18.8 … fiscal years 2012-13 through 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338

Clarence Central School District – Financial Condition (2016M-128)

… is located in the Towns of Amherst, Clarence, Lancaster and Newstead in Erie County. The District, which operates six … $75 million. Key Findings Despite its budgetary surpluses and excess fund balance, the District continued to increase … of fund balance that is not provided for by statute and a circumvention of the statutory limit imposed on the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128

Monroe-Woodbury Central School District – Budget Review (B6-13-6)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6

Greene Central School District – Financial Condition (2016M-17)

… July 1, 2014 through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; … Greene Central School District Financial Condition 2016M17 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17

Somers Central School District – Fixed Assets (2016M-74)

… Central School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74

State Comptroller DiNapoli Releases Municipal & School Audits

… today announced the following local government and school audits were issued. Schenectady County – Investment … in the bank and the records. Shoreham-Wading River Central School District – Capital Assets (Suffolk County) District … action to remedy the situation. Fredonia Central School District – Lead Testing and Reporting (Chautauqua …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1

Hammond Central School District – Financial Management (2024M-70)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s … Central School District District Board of Education Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70

Cooperstown Central School District – Financial Management (2024M-65)

… and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through 2022-23, the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… through October 31, 2015. Background The Brentwood Union Free School District is located in the Town of Islip, Suffolk … Brentwood Union Free School District Fund Balance and Hiring Practices …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Greece Central School District – Procurement of Professional Services (2024M-129)

… Objective Determine whether the Greece Central School District (District) Board of Education (Board) and District officials sought competition for the procurement of … Determine whether the Greece Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… pdf] Audit Objective Determine whether the Wantagh Union Free School District (District) Board of Education (Board) … Determine whether the Wantagh Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… Audit Objective Determine whether Randolph Academy Union Free School District (District) officials maintained complete … Determine whether Randolph Academy Union Free School District District officials maintained complete …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

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

… agreed with our recommendations and indicated they intend to initiate corrective action. …

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

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… While District officials generally tracked IT equipment in an appropriate manner, they did not always appropriately … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment