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Saratoga Youth Recreation – Financial Activities (2016M-258)
… and reported and that Program moneys were safeguarded for the period January 1, 2014 through May 31, 2016. … agreements to operate youth development programs for children residing in the Towns of Saratoga and … District, in Saratoga County. Budgeted appropriations for 2016 total approximately $6,200. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Hornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Management of the Student-School Matching Algorithm
… public schools (excluding charter schools). New York City (NYC) students apply to NYCPS’ high school programs across NYC by submitting one application in which they may select up … school through MySchools, the official online platform for NYC families to search for and apply to public schools. Our …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmFabius-Pompey Central School District – Budget Review (B3-15-9)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Beacon City School District – Budget Review (B6-13-10)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Facility Planning Bureau Project Review (Follow-Up)
… review, issues building permits. Per the State Education Law, Districts must obtain final approval from the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make … In Re Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Rocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdfEvans-Brant Central School District - Information Technology (2019M-121)
… used District IT assets. Personal Internet use was found on computers assigned to four employees who routinely …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Hamburg Central School District - Information Technology (2019M-10)
… [read complete report - pdf] Audit Objective Determine whether information … (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings District … did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Corinth – Investment Program … the clerk-treasurer’s payroll, or; perform required annual audits of the clerk-treasurer’s reports and records. Auditors … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsTrumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
… purposes and were properly audited and approved prior to payment. Key Findings Because the claims auditor was also the … purposes and were properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mCharlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… (22%) offered BE programs for all entitled students (Geneva, Mineola); Five districts (56%) had BE programs …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsWest Valley Central School District - Financial Management (2018M-7)
… included annually appropriating fund balance that was not used to finance operations and adopting budgets that overestimated … reasonable levels and use the money in the debt reserve to pay the related debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was … to eligible special education students. Key Findings The District lacked adequate procedures to ensure Medicaid claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Lewiston-Porter Central School District - Payroll (2018M-246)
Determine if the District accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/lewiston-porter.pdfCanaseraga Central School District - Financial Management (2019M-104)
… reserve fund policy and could not demonstrate a plan for the need for certain reserves that have not been used for three years. … to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104