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DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… designated in “moderate fiscal stress” were: Coxsackie (Greene County) and Washingtonville (Orange County). The four …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… or misused. The District’s Assistant Superintendent of Business and Operations (Assistant Superintendent), with the … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105DiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based in Cedarhurst, Nassau County, inappropriately charged New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… schools, has approximately 1,400 students and is governed by a seven-member Board of Education. General fund budgeted … within the statutory limit but it was actually understated by more than $2.7 million because the Business Manager … District officials overestimated appropriations each year by an average of $4.6 million, or 16 percent. The employee …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andCity of Yonkers – Budget Review (B6-14-13)
… Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key Findings Revenue estimates for sales tax, City income tax surcharge, metered water and sewer rents may not … overtime may not be adequate. The City continues to rely on fund balance for recurring expenditures. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13South Huntington Union Free School District – Financial Condition (2016M-132)
… our audit was to review the District’s financial condition for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $156.1 … more than $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Friendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Indian River Central School District – Financial Condition Management (2022M-92)
… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Therapists did not always document complete information for Medicaid-eligible services. As a result, the District did … to ensure providers schedule appropriate sessions for students with IEPs. Establish procedures to ensure all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… goods and services and audited and approved claims prior to payment. Key Findings The Board and District officials did … not ensure claims were properly audited and approved prior to payment. District officials did not comply with … and that a proper claims audit is conducted prior to paying claims. Provide oversight of the claims auditor and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested … $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityOverview – Improving the Effectiveness of Your Claims Auditing Process
… the information contained in this guide will be valuable to new board members and inexperienced claims auditors. This … that provide audit of claims requirements applicable to various types of local governments. In the case of cities, … claims auditing process. Therefore, Appendix B is intended to provide only general information, and you should consult …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay vendors, lose discounts or pay for goods and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income … December 31, 2019, and levy year 2018 credits paid as of September 5, 2019 were appropriate and complied with New … or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is … of Ontario, Macedon, Walworth and Williamson in Wayne County and in the Towns of Penfield and Webster in Monroe … elected nine-member Board of Education and operates five schools with approximately 2,500 students. Appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseScio Central School District – Capital Assets (2024M-45)
… agreed with our recommendations and indicated they intend to initiate corrective action. … Determine whether Scio …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Harborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset