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Richfield Springs Central School District - Fixed Assets (2019M-140)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/richfield-springs-2019-140.pdfByram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly.
https://www.osc.ny.gov/files/local-government/audits/pdf/byram-hills-2019-153.pdfOpinion 2006-7
… provider); (use of monies paid under ambulance contract to purchase vehicles) AMBULANCE SERVICE -- Contract (exchange … provider); (use of monies paid under ambulance contract to purchase vehicles) IMPROVEMENT DISTRICTS -- Property … of vehicles owned by the service provider and used to provide the service. (2) If the town board determines that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/hermon-dekalb-2019-211.pdfMineola Union Free School District – Financial Condition Management (2021M-44)
… that was not needed. When unused appropriated fund balance is added back, at June 30, 2020, unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mComptroller DiNapoli Releases School Audits
… and monitoring user accounts and permissions and securing personal, private and sensitive information. Auditors also … did not ensure that the recorded balance for the general fund bank account reflected the actual cash balance for … year-end transfers to reserves and the capital projects fund. District officials also maintained six reserves with …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsHighland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2.pdfBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 … through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its … whether Empire BlueCross BlueShield Empire paid claims for special items according to the provisions of the agreements between …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
https://www.osc.ny.gov/files/local-government/audits/pdf/laurens.pdfWestfield Academy and Central School District - Financial Management (2018M-67)
Westfield Academy and Central School District - Financial Management (2018M-67)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-westfield-academy.pdfBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-berne-knox-westerlo.pdfSalamanca City School District – Financial Management and Payroll (2017M-138)
Salamanca City School District – Financial Management and Payroll (2017M-138)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-salamanca.pdfYorktown Central School District – Procurement and Claims Processing (2017M-177)
Yorktown Central School District – Procurement and Claims Processing (2017M-177)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-yorktown.pdfRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims processing for … The purpose of our audit was to evaluate the adequacy of the Librarys internal controls over claims processing for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk generally … did not deposit and remit clerk fees and tax collections in a timely manner. In addition, the Town Board (Board) did not conduct the … deposited remitted and reported collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78