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Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … Oversee and monitor the work of the accounting firm to ensure that accounting records are complete and accurate. … The purpose of our audit was to review the Supervisors financial records and reports for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s … Findings District officials did not always procure goods and services in accordance with Board policies and applicable … School District District officials procured goods and services in accordance with the Board of Educations Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Jefferson Central School District – Procuring Services (2021M-42)
… employee’s private business for lawn care services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Eastport-South Manor Central School District – Building Safety (2020M-18)
… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key … action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations Implement a … Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building inspection is …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mDiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched … led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard who admitted she falsified …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfState Agencies Bulletin No. 1333
… To provide agency instructions for processing the 2014 Tool Allowance Payment. Affected Employees Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … who meet the following criteria are eligible for the 2014 Tool Allowance Payment: Perform automotive repair duties in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1333-2014-tool-allowance-paymentState Agencies Bulletin No. 1272
… To provide agency instructions for processing the 2013 Tool Allowance Payment. Affected Employees Employees of the … who meet the following criteria are eligible for the 2013 Tool Allowance Payment: Perform automotive repair duties in … who do not submit tool purchase receipts the 2013 Tool Allowance Payment of $175.00, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1272-2013-tool-allowance-paymentState Agencies Bulletin No. 1412
… To provide agency instructions for processing the 2015 Tool Allowance Payment. Affected Employees Employees in the … who meet the following criteria are eligible for the 2015 Tool Allowance Payment: Perform automotive repair duties in … who do not submit tool purchase receipts the 2015 Tool Allowance Payment of $175.00, agencies must submit the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1412-2015-tool-allowance-paymentState Agencies Bulletin No. 1487
… To provide agency instructions for processing the 2016 Tool Allowance Payment. Affected Employees Employees in the … employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall … who meet the following criteria are eligible for the 2016 Tool Allowance Payment: Perform automotive repair duties in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1487-2016-csea-tool-allowance-paymentFranklin Central School District – Information Technology (2022M-19)
… School District (District) officials adequately managed network and local user accounts and software and developed an … Key Findings District officials did not adequately manage network user accounts, periodically compare installed … to officials, we found that: Nine of the District’s network user accounts (8 percent) were not needed. This …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… of Review The purpose of our review was to assess the Hunter-Tannersville Central School District’s (District’s) … in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User … plan. Background The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … County) Auditors found that the significant revenue and expenditure projections in the preliminary budget are … the proposed budget provides only minimal funding for capital expenditures and the city has not fully funded its …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsAlexandria Central School District – Financial Condition Management (2020M-109)
… report - pdf ] Audit Objective Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition. … District officials did not adopt reasonable budgets and adequately manage financial condition during our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mState Comptroller DiNapoli Releases School District Audits
… County and Greene County) Extra-classroom activity and event admission funds were not adequately safeguarded or … oversight of extra-classroom activity and admission event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Maine-Endwell Central School District - Leave Records (2019M-40)
… maintained accurate and supported employee leave accrual records. Key Findings Employee timekeeping records were inconsistent and leave used was not always deducted from the leave accrual records. Our tests of 69 employees found 12 days, valued at … maintained accurate and supported employee leave accrual records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Fiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdf