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Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfWynantskill Union Free School District – Payroll (2016M-66)
… District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Lake Pleasant Central School District – Payroll (2016M-8)
… The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in Hamilton County. The District, which operates one school … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8Beaver River Central School District – Payroll (2016M-247)
… The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Hancock Central School District – School Lunch Operations (2015M-176)
Hancock Central School District School Lunch Operations 2015M176
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Collection of Fines Related to Tenant Complaints (2018-S-58) 180-Day Response
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58-response.pdfCollection of Fines Related to Tenant Complaints (2018-S-58)
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) assets … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security … ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonHammondsport Central School District – Nonresident Tuition (2016M-248)
… County and the Towns of Bath, Pulteney, Urbana, Wayne and Wheeler in Steuben County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… of Cooperative Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been … Boards of Cooperative Educational Services BOCES withheld millions of dollars in surplus funds that should have been …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsArkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key Recommendations Develop and adopt written payroll policies and procedures. Review the calculations for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Lyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfLyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Opinion 89-25
… MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys in to pay debt service) -- Repair Reserve Fund (transfer of moneys to capital reserve fund) SEWERS AND SEWER SYSTEMS -- … plant for use by town sewer districts); (authority to sell excess capacity in sewage treatment plant) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … staff. Key Findings The District did not provide mental health training as required to all staff for the … (SED) regulations. Ten of the 12 recommended components of mental health that educators should know were not included in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-newDiNapoli Highlights Investment in Rochester Region Through State Pension Fund
… invest in New York-based companies. The program generates market rate returns consistent with the risk of private … to accelerate our growth and expand our worldwide market share.” DiNapoli also announced today the successful … is an independent investment firm focused on middle market private equity and mezzanine investments in the United …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-highlights-investment-rochester-region-through-state-pension-fundGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … George Junior Republic Union Free School District Tuition Billing 2015M325 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mState Comptroller DiNapoli Releases School District Audits
… fund balance was appropriated each year, but was not used to finance operations. In addition, when unused appropriated … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In … training. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… While about one-third of this was replaced with borrowed funds, $507.2 million, or nearly 15 percent of total … the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitment