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Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Schools is responsible, along with other administrative staff, for the District’s day-to-day management under the … District officials, the IT Director and IT staff implemented one recommendation and partially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fNorth Salem Central School District – Time and Attendance (2016M-209)
… July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, or nearly three …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget transparency … districts within the town. Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalGreenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of Salem – Financial Management (2015M-295)
… fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295North Salem Central School District – Network User Accounts (2022M-140)
… accounts, and ensure that employees implement and comply with the procedures. Maintain a list of authorized user … unneeded network user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140North Salem Central School District – Network User Accounts (2022M-140)
audit, school district, North Salem
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-salem-central-school-district-2022-140.pdfCambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Port Ewen Fire District – Financial Management (Ulster County) The board and officials did not properly manage the district’s … did not annually review the district’s investment policy and seek legal investment options that align with the …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background The Salem Central … for the 2012-13 fiscal year totaled approximately $11.1 million. Key Findings The Board and District officials did … activity funds, including procedures for recordkeeping, closing out inactive clubs and the remittance of cash in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases School Audits
… source in the annual budget, which was not fully used. This practice allowed the district to circumvent the 4 … District officials did not always obtain competitive quotes and adhere to bidding requirements when procuring … officials did not follow the policy and use competitive quotes to procure goods and services from 14 vendors paid a …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … rates. Remind Kinderwise officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… County) District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside … to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing. … be competitively bid. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… $50,439 that were not adequately supported. Town of North Salem – Agricultural Exemptions (Westchester County) The …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsTown of North Salem - Agricultural Exemptions (2018M-194)
… (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted … exemption credit totaling $2,168 in assessed value on one property because the exemption amount was incorrectly calculated. Key Recommendations Ensure property owners submit an initial or renewal application, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Salem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfOpinion 96-20
… AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of … Whether a village police department which was established by a …
https://www.osc.ny.gov/legal-opinions/opinion-96-20