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Green Island Union Free School District - Separation Payments (2019M-55)
… to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55REACH Academy Charter School - Cash Disbursements (2019M-130)
… corrective action. Appendix B includes our comment on an issue raised in the School’s response letter. … Determine if …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130New Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-island-central-school-district-s9-19-31.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/central-square-central-school-district-s9-19-29.pdfBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateCity of Yonkers - Budget Review (B19-6-5)
… deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the … of projected unassigned fund balance at the end of the 2018-19 year; however, this appropriation must be approved by …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Mechanicville City School District – IT Asset Management (S9-22-16)
school, mechanicville, IT
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/mechanicville-city-school-district-S9-22-16.pdfUniondale Union Free School District – Information Technology (2023M-61)
audit, uniondale, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/uniondale-union-free-school-district-2023-61.pdfDepew Union Free School District – Investment Program (2023M-77)
audit, depew, school
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/depew-union-free-school-district-2023-77.pdfSherrill City School District – Reserve Funds (2017M-247)
… 2015 through July 31, 2017. Background The Sherrill City School District is located in the Cities of Rome and Sherrill and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Campbell-Savona Central School District - Budget Review (B2-15-10)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … District consistently appropriates fund balance that is not needed to fund operations. Two of the District’s reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… was to review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely manner. Bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesAmityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57