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Williamsville Central School District – Financial Management (2016M-274)
… Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 through … The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie … under which each reserve fund will be used or replenished. Charge appropriate expenditures to the insurance reserve as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Walton Central School District – Financial Condition (2014M-118)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 … through January 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Fire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… of our audit was to examine the District’s financial management and its controls over transportation and … requirements. District officials did not implement performance measures to effectively and efficiently manage …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementSherman Central School District – Claims Audit (2024M-92)
… Audit Objective Determine whether the Sherman Central School District (District) claims auditor properly audited claims … corrective action. … Determine whether the Sherman Central School District District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Releases Municipal & School Audits
… factor,” a budgeting technique used by the city to account for open personnel positions, which may not be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Launches Audits on School Safety
… safety, we must be proactive, not reactive. That's why we need to take a hard look at the state of school safety … Vallone, chair of the Committee on Economic Development. "I applaud State Comptroller DiNapoli for launching these … deaths and serious injuries. In May, 10 people were killed and another 10 injured by a student at a Santa Fe, …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyState Comptroller DiNapoli Releases Municipal & School Audits
… town did not receive all of the revenue it was entitled to. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … and could not account for water totaling $300,000. Lastly, to meet minimum purchase requirements, the town paid the Town …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1City of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … Key Findings The Yonkers Public School District’s budget request is $661.7 million for appropriations, which has a … request includes a $4.7 million appropriation for the purchase of textbooks, software and equipment. However, the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Charlotte Valley Central School District – Financial Condition (2013M-232)
… of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 … to May 14, 2013. Background The Charlotte Valley Central School District is located in seven towns within Delaware, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Weedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access … and guidance office secretaries. District officials do not review SIS audit logs on a regular basis nor do they … the SIS and substitute secretaries and nurses that only need occasional access. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… report - pdf] Audit Objective Determine if the Board and District officials properly managed District finances by … in the District’s response letter. … Orchard Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyBay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … Carefully consider the amount of fund balance available to appropriate to fund future budgets and retain a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsRed Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… Purpose of Audit The purpose of our audit was to examine information technology (IT) access controls over … grade change responsibilities had been granted permission to change certain grades in the SIS. Permissions and accounts … granted to each SIS user, including MORIC employees, and remove any permissions deemed unnecessary. Evaluate all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2009 … 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCenter Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155