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Island Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfPanama Central School District – Procurement (2024M-73)
… goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … officials did not always comply with the District’s procurement policies or New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Covington – Town Supervisor (2013M-371)
… The Town’s highway fund does not have sufficient fund balance to cover its operations if it pays back a $139,000 interfund loan to the general fund. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371State Comptroller DiNapoli Releases Municipal & School Audits
… in a timely manner. In addition, the clerk did not prepare bank reconciliations or compare known liabilities to reconciled bank balances and money on hand. As a result, there was an …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3City of Yonkers – Budget Review (B25-6-6)
… the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … funding of $114.4 million, such as appropriated fund balance, one-time State and Federal funding and sale of … underestimated for police by as much as $341,000. Employee retirement costs are likely underestimated by as much as $5.3 …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6Opinion 89-7
… Tax Law, §525[3]), deliver to the assessor a verified statement showing the changes in assessments determined by …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfMenands Union Free School District – Payroll (2015M-268)
… in this report. … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268City of Yonkers – Budget Review (B23-6-6)
… funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. The 2023-24 budget …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3State Comptroller DiNapoli Releases Audits
… contract. City University of New York (CUNY): Compliance with Payment Card Industry Standards (Follow-Up) (2021-F-2) … found that CUNY had fallen short in providing its colleges with sufficient guidance and direction needed to ensure campus-wide compliance with payment card industry standards. In a follow-up, …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… and secure network user accounts. Specifically: They did not establish comprehensive written procedures for managing … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish comprehensive … with our recommendations and have indicated they planned to initiate corrective action. … Determine whether Highland …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userSeneca Falls Central School District – Procurement (2021M-201)
Determine whether Seneca Falls Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/seneca-falls-2021-201.pdfDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… has actually declined by 24% since 2011, when the state’s real property tax cap was enacted. Because this aid can be …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationPort Byron Central School District – Network User Accounts (2021M-119)
… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Comptroller Thomas P. DiNapoli Releases School District Audit
… Thomas P. DiNapoli today announced the following school district audit was issued. Lyncourt Union Free School …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditComptroller's Oversight of State Contracts
… Comptroller DiNapoli Ensures State Procurements Provide the … to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and …
https://www.osc.ny.gov/state-agencies/contracts/oversightUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdfOperational Advisory No. 13
… is available. OSC will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General Ledger will be open … are initiated close to month end with an accounting date in a period that is about to be closed should be monitored. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periods