Search

Kendall Central School District – Capital Project (2017M-194)

… in Monroe County. The District, which operates two schools with approximately 695 students, is governed by an elected … District officials did not develop or provide the public with a formal project plan detailing the scope and related … funds remained. Key Recommendations Provide voters with specific information on what will be included in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194

Comptroller DiNapoli Releases School Audits

… a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

DiNapoli Statement on His Placement Agent Ban Becoming Law

… P. DiNapoli today issued the following statement after Gov. Cuomo signed DiNapoli's legislation to prohibit the use … P DiNapoli today issued the following statement after Gov Cuomo signed DiNapolis legislation to prohibit the use of …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law

Lehman College – Controls Over Bank Accounts (Follow-Up)

… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …

https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-follow

Comptroller DiNapoli Releases School Audits

… announced his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant … count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … announced his office completed audits of the Amani Public Charter School Holland Central School District Mount Pleasant …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Controls Over Cash Advance Accounts

… 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have 3 advance accounts with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks …

https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accounts

Letchworth Central School District – Financial Management (2013M-332)

… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332

Campbell-Savona Central School District -- Budget Review (B2-14-11)

… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations … District’s projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. … appropriations to more realistic levels. Increase the State aid estimate in the tentative budget to a reasonable …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11

Elwood Union Free School District – Electronic Transfers (2014M-133)

… electronic transfers. As a result, the Treasurer and a payroll clerk processed electronic transfers without adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Miller Place Fire District – Credit Cards (2024M-58)

… whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … expend funds for unauthorized or inappropriate purchases. Of the 136 charges and credits totaling $70,570 we reviewed: … by purchase orders that lacked a detailed description of the items or services, the quantity of items, or the …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58

Williamsville Central School District – Financial Management (2016M-274)

… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274

Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services … did not properly estimate certain budget appropriations and used the resulting surpluses totaling approximately $3 … of surplus funds for a purpose not statutorily allowed and had approximately $2.4 million in reserves that were not …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Fairview Fire District – Financial Operations (2024M-138)

… on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138

Village of Suffern – Budget Review (B25-6-4)

… purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. Background The … purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget …

https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4

Town of Wilson – Fuel Procurement and Monitoring (2024M-131)

… procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131

Jericho Union Free School District – Financial Management (2016M-328)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The … students and is governed by an elected five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and … Delaware Counties. The District is governed by the Board of Education which comprises seven elected members. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84