Search
Depew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Garden City Union Free School District – Overtime (2016M-382)
… period July 1, 2014 through April 30, 2016. Background The Garden City Union Free School District is located in the Town … Garden City Union Free School District Overtime 2016M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Comptroller DiNapoli Releases School Audits
… County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… Anderson for their partnership and leadership. Together, we are ensuring that every community in New York … a bank branch in underserved communities. As of June 2026, the State Comptroller’s office has deposited …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandRoslyn Union Free School District – Cash Receipts (2016M-241)
… if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $104 … Findings Press-numbered triplicate receipts are not issued for money received in building locations other than the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Scarsdale Union Free School District – Information Technology (2016M-252)
Scarsdale Union Free School District Information Technology 2016M252
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Wantagh Union Free School District – Financial Condition (2016M-363)
… 2014 through June 30, 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, … Wantagh Union Free School District Financial Condition 2016M363 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in … West Hempstead Union Free School District Financial Condition 2016M116 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Malverne Union Free School District – Fund Balance (2016M-120)
… The purpose of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, … budgets that, as a result, included the use of fund balance that was not needed. The unemployment insurance reserve had a balance of $881,900, which could fund almost 28 years of unemployment expenditures. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Bellmore Union Free School District – Payroll (2023M-129)
… unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and … overtime pay totaling $78,595 and determined: 100 forms lacked the reason officials paid overtime totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Ossining Union Free School District – Financial Management (2017M-176)
Ossining Union Free School District Financial Management 2017M176
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176East Moriches Union Free School District – Claims Processing (2016M-273)
… through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, … East Moriches Union Free School District Claims Processing 2016M273 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273East Islip Union Free School District – Financial Condition (2015M-283)
… the District’s financial condition for the period July 1, 2013 through March 31, 2015. Background The East Islip … District, which operates six schools with approximately 4,000 students, is governed by an elected five-member Board … the intent or funding levels for three reserves totaling $4.1 million. Key Recommendations Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Depew Union Free School District – Financial Condition (2016M-229)
… School District is located in the Towns of Cheektowaga and Lancaster in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/depew-union-free-school-district-financial-condition-2016m-229Berkshire Union Free School District – Financial Condition (2015M-310)
… District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Little Flower Union Free School District – Tuition (2015M-233)
… Findings The District does not have contracts with four home school districts or counties. The District has a … agreement including specific payment terms with all home school districts and counties. Continue efforts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … consistently appropriated fund balance that was not needed to finance operations. The District overfunded reserves. Key … and take appropriate action, in accordance with statute, to remedy reserves with excess funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts … reports were inaccurate. Key Recommendations Continue to closely monitor revenues, expenditures and fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of … surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Fort Edward Union Free School District – Financial Condition (2015M-67)
… February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward … Fort Edward Union Free School District Financial Condition 2015M67 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67