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Albion Central School District – Financial Management (2021M-200)

Determine whether the Albion Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/albion-2021-200.pdf

State Comptroller DiNapoli Releases Municipal & School Audits

… report or implement needed remediation to reduce lead exposure in potable water outlets as required by state law …

https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0

Lake Placid Central School District – Transportation State Aid (2023M-95)

audit, lake placid, school

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lake-placid-central-school-district-2023-95.pdf

Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)

audit, statewide, eldred, school

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eldred-central-school-district-2023-S9-23-20.pdf

Averill Park Central School District - Payroll (2018M-255)

… to our audit, the Superintendent was not using payroll change reports as part of the payroll certification process. … and document his review date. Continue to use payroll change reports. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255

Whitehall Central School District - Medicaid Reimbursements (2019M-42)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

State Comptroller DiNapoli Releases Municipal & School Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fillmore Central School … on diesel fuel purchases if town officials had used the New York State Office of General Services contract to … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

Sagaponack Common School District - Fund Balance Management (2018M-53)

… the Sagaponack Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 … taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual budgets with …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

DiNapoli Finds Slow Property Tax Growth for Local Governments

… slowed over the past several years, from a peak increase of 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before the enactment of the 2011 tax cap law, which limits tax levy increases to …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governments

DiNapoli and Hein Announce Training For Fire Districts and EMS Agencies

… office will conduct a training session in cooperation with Ulster County Executive Michael P. Hein, on financial safeguards for fire districts in Ulster County. “Fire district officials can benefit from … risk their lives protecting people and property throughout Ulster County. With that said, in light of the announcement …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agencies

Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … approximately $47.4 million. Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal years 2012-13 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and

Milford Central School District – Fund Balance Management (2022M-94)

Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdf

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory … approximately $29.1 million. Key Findings The Board has not developed policies or procedures which clarify how comp … during normal work hours. There is no established deadline when a request to earn comp time form should be submitted, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Moriah Central School District - Medicaid Reimbursements (2019M-64)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64

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