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South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs of $745,262, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Glens Falls City School District - Financial Management (2019M-12)

… limit at fiscal year-ends 2015-16 through 2017-18 by 6.9 to 15.3 percentage points. Appropriations were consistently … District not using any of the fund balance it appropriated to finance 2017-18 operations. The District has not … Recommendations Use surplus funds as a financing source to fund one-time expenditures and reserves, pay off debt or …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdf

Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)

… hardware assets reviewed with a purchase value of $612,386 and ensured assets declared surplus were properly disposed. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardware

Sachem Public Library – Claims Processing (2016M-327)

… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the …

https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327

Glens Falls Common School District - Cash Management (2019M-177)

… invested available funds in a financial institution with higher available interest rates, interest earnings could … funds for investment. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177

Hornell City School District - Financial Management (2019M-38)

… Determine whether the Board adequately managed the District’s financial condition. Key Findings Conservative … fund balance. Certain reserve balances were excessive. District officials did not develop comprehensive written … and capital plans that set long-term objectives and goals. District officials generally agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38

State Comptroller DiNapoli Releases Municipal & School Audits

… districts was unfairly paid for by taxpayers not living in or receiving benefit from these water districts. The board … records or include eligible expenditures totaling $3,496 in the grant reimbursement applications. As a result, the … contracted with to act as director of finance, resulting in incomplete and inaccurate financial records and …

https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

Waterloo Central School District - Financial Condition Management (2019M-137)

… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137

Geneva City School District - Reserves (2018M-51)

Geneva City School District Reserves 2018M51

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51

Rocky 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.pdf

Cazenovia Central School District - Information Technology (2019M-46)

… did not: Provide cybersecurity awareness training to employees. Disable and/or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46