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Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … of four properties with agricultural exemptions to the County and did not require new owners of these properties to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. Background The Watervliet City School District is located in the City of Watervliet and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149English Language Learners Programs
… whether school districts are providing services to English Language Learners as required. The audit covered the period … achievement gap between students learning the English language and their English-proficient peers, as demonstrated …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsMexico Academy Central School District –Financial Management (2016M-219)
… Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The District, which operates five … of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will be depleted if projected … Maintain District expenditures at reasonable levels and incrementally reduce them over several budget cycles to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) … established by SED. The rates are based on the financial information that Aim High reports to SED on its annual CFRs. … that did not comply with the Manual’s requirements, and recommend such costs be disallowed. These ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfEconomic and Demographic Trends – 2021 Financial Condition Report
… of 6.1 percent. New York ranked second among the states for job losses in 2020; California ranked highest with a …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsTully Central School District – Financial Management (2016M-359)
… of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. Background The Tully Central School District is located in the Towns of Preble and Truxton …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Canton Central School District is located in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Watertown City School District – Financial Condition (2016M-85)
… has not developed a written policy that states the optimal funding level for reserves and the conditions under which … a formal reserve fund policy that outlines targeted funding levels and indicates when reserve balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Albany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … of Albany, Albany County. The Library, which is a Public School Library that serves the approximately 95,000 residents of the Albany City School District, is governed by an elected nine-member Board. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Farmingdale Union Free School District – Financial Condition (2016M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… that IT systems, which contain personal, private and sensitive information (PPSI), along with physical IT assets, … from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated … to inappropriately access and view personal, private and sensitive information or disable the network. 16 IT assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyJericho Union Free School District – Financial Management (2016M-328)
… of Audit The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Eden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Provide adequate oversight of payrolls, including changes to wages or pay rates and stipend payments. … Eden Central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… will not begin until December 2022. From July 2016 to June 2019, LIRR incurred $2,714,552 in operating expenses at the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followPavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Jamesville-Dewitt Central School District – Procurement (2016M-264)
… of Audit The objective of our audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, … Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties performed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdf