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Cincinnatus Central School District – Procurement (2021M-111)
Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdfXV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, … All journal/revenue transfers should have obligation and accounting dates that are no later than March 31. A … transfer cannot be submitted with an April obligation or accounting date since the period will not be opened until the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersIroquois Central School District - Financial Management (2018M-102)
… officials did not prepare an annual report of reserves, as required by the District’s policy. The unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Hancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
audit, school, kiryas joel village
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/kiryas-joel-village-union-free-school-district-2023-64.pdfHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsGreene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s financial condition for the period July 1, 2014 through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents … demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), the State’s financial position as measured by Generally …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did … million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131DiNapoli and Rice Halt Pension Scam
… in illegal pension payments from the New York State and Local Police and Fire Retirement System. “This is an egregious exploitation of public funds,” …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamBrewster Central School District - Professional Services (2019M-235)
… report - pdf] Audit Objective To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements. Key Finding District officials did not seek competition for professional services from three of the 10 professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Clarence Central School District – Financial Condition (2016M-128)
… of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, Clarence, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Edmeston Central School District - Fund Balance (2020M-1)
Determine whether the Board and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/edmeston-2020-01.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
Determine whether the Board and District officials properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/cuba-rushford-2020-07.pdfIndian River Central School District – Financial Condition (2016M-287)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns of Alexandria, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Victor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology (IT) security for the period … $1 million. Key Findings The Board and District officials have not implemented appropriate IT policies and procedures related to personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… The median assumed rate of return among public pension funds is 7.46 percent as of June 2018, according to the …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Schalmont Central School District – Financial Condition Management (2018M-15)
… of Audit The purpose of our audit was to determine whether District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont Central School District serves the Towns of Rotterdam, Princetown and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Clyde-Savannah Central School District – Financial Condition (2015M-338)
… 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338