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Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period … Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Fiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
All capital assets including infrastructure subject to defined levels of materiality are included in the States governmentwide financial statements as required by GASBS 34
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingVillage of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… used leave accruals in accordance with Village policies for the period June 1, 2015 through August 31, 2016. … located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.3 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… Medicaid reimbursement claims. Establish written Medicaid claim procedures and ensure staff maintain necessary Medicaid claim documentation. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180State Contract and Payment Actions in July
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of Court … Manning Squires Henning Co. for renovations to the Milne Library at SUNY Geneseo. $20.5 million with JT Cleary Inc. …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyOversight of Pupil Transportation Services
… of training and school bus accident information. Based on risk and verified complaints, the Department also asks …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesTown of Bergen – Town Supervisor (2024M-30)
… the Town of Bergen (Town) Supervisor maintained complete and accurate accounting records, provided accurate and timely financial … annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Wyandanch Union Free School District – Budget Review (B25-7-3)
… 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … Law (LFL) Section 10.10(d) requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Spencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … providing adequate training and adopting and distributing a written information technology (IT) contingency plan. … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mSilver Creek Central School District – Financial Management (2022M-153)
… and appropriated $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018- 19 … million, or 27 percentage points. Overfunded four reserve funds by as much as $2.3 million. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Implementation of the Dignity for All Students Act
… free from discrimination, intimidation, taunting, harassment, and bullying on school property, school buses, or … complaints of student-to-student discrimination, harassment, intimidation, and/or bullying must be entered … Regulations) defines a material incident of harassment, bullying, and/ or discrimination as “a single …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actTown of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Gloversville Enlarged School District - Claims Auditing (2019M-244)
Determine whether claims paid prior to audit were allowable, supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/gloversville-2019-244.pdfPenfield Central School District – Financial Management (2015M-162)
… of our audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. … operations. … Penfield Central School District Financial Management 2015M162 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Despite Progress, Pay Gap for Women Persists
… Month to recognize the contributions and accomplishments of women. March is also when “Equal Pay Day,” which … a wage gap of more than $10,435 based on median earnings for men and women who worked full-time, as reported by the … example, the types of jobs that women and men hold and the number of hours worked can lead to wage disparities. The U.S. …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsWaverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 … claims for payment and requires adequate support for each claim. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136