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Penfield Central School District – Financial Management (2015M-162)
… the District’s financial management for the period July 1, 2011 through May 7, 2015. Background The Penfield Central … exceeds the federally regulated limit by more than $45,000. Key Recommendations Adopt budgets that reflect the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Volunteer Fire Company – Board Oversight (Seneca County) The board did not ensure financial activities were properly … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Sauquoit Valley Central School District - Procurement (2019M-228)
… complete report - pdf] Audit Objective Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding. Key Findings … Determine whether District officials ensured that competition was sought for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Implementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students … Background DASA took effect on July 1, 2012 with the goal of providing public elementary and secondary school students … buses, or at school functions. DASA expanded the concepts of tolerance, respect for others, and dignity to include an …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actTown of Bergen – Town Supervisor (2024M-30)
… Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … were accurate. Overstated cash by $747,000 in the 2022 AFR. Did not perform a periodic review of all journal entries …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Candor Central School District – School Lunch Operations (2015M-173)
… which operates cafeterias in two school buildings serving 770 students, is governed by an elected seven-member … fiscal year were $469,170. Key Findings The District is serving nutritious meals to its students, but the meals cost …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Le Roy Central School District – Reserve Funds (2022M-110)
… School District (District) Board of Education (Board) and District officials properly established and used reserve … them at reasonable levels. Key Findings Although the Board and District officials properly established reserve funds … Determine whether the Le Roy Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Opinion 2001-12
… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for … municipalities and school districts that sponsor public libraries to elect to confer the benefits of section 18 on employees of public libraries, at the direct expense of the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Approved State Contracts and Payments
… North irrigation pond reconstruction, Rockland State Park, Rockland County. $618,000 with Golf Compete, Inc. for a … with Stratton Hats, Inc. for uniform hats. $810,000 lease with the town of Lockport for State Police barracks. … to replace the Kosciuszko Bridge over Newtown Creek from Brooklyn to Queens. $4.3 million to ECCO III Enterprises, …
https://www.osc.ny.gov/press/releases/2018/02/approved-state-contracts-and-paymentsTown of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… Audit Objective Determine if the Board is provided timely and detailed financial information. Key Findings Detailed … ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each month. The … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsWillsboro Central School District – Student State Aid (2023M-119)
… District (District) officials properly claimed State aid for special education students who received services in … District officials did not properly claim State aid for special education students who received services in … procedures to ensure State aid was properly claimed for all special education students. Provide oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Southern Cayuga Central School District – Financial Condition (2020M-77)
… three completed years. As a result, the District generated large operating surpluses and did not use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled almost $1.7 million and was 10.7 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/copenhagen-2019-238.pdfTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroon-lake-2019-97.pdfWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented, for appropriate purposes and properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/windham-ashland-jewett-2019-242.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-190.pdfPoland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdf