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Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfNorth Greenbush Common School District - Budgeting Audit
The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015.
https://www.osc.ny.gov/files/local-government/audits/2016/pdf/north-greenbush.pdfBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/brunswick-2020-06.pdfLackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfGreater Johnstown School District - Payroll (2018M-267)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/greater-johnstown.pdfWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the … supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate, for valid purposes and in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… New York City’s Department of Education (DoE) and other school districts for salaries paid to his sons and other … between the ages of three and five. The DoE and other school districts paid tuition to IncludED using rates set by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… 2022 and 2023. Actual revenues exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the … and actual expenditures were less than appropriations by an average of $38,397 (19%) in the general fund. In … Wyoming County treasurer within the timeframes established by state law. The tax collector did not remit taxes totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … to the Capital District Child Care Coordinating Council, Inc., $3.9 million to the Child Care Coalition of the Niagara … in Seneca County. Department of Health $278 million with New York eHealth Collaborative, Inc. for the Statewide Health …
https://www.osc.ny.gov/press/releases/2018/11/state-contract-and-payment-actions-septemberRandolph Central School District - Financial Management (2019M-232)
… to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232State 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-auditsWatkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/watkins-glen-2019-57.pdfFallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/fallsburg-2020-12.pdfNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfChenango Valley Central School District – Budget Review (B4-14-8)
… expenditure projections in the District’s tentative budget for the 2014-15 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/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … the accumulated deficit in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Glens Falls Common School District - Cash Management (2019M-177)
… monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Waterloo Central School District - Financial Condition Management (2019M-137)
… for fund balance and use surplus funds as a financing source for one-time expenditures, paying down debt or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… Services (DFS). The improper payments were exposed when the Comptroller’s auditors sampled 840 of the nearly … instance, the supposed prescribing physician was deceased when the prescription was written. In another, United paid …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud