Search
Homer Central School District - Criminal History Background Checks (2019M-76)
… complete report - pdf] Audit Objective Determine whether District officials effectively used District resources to ensure the safety of their students by … gone through proper criminal history background checks. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Poughkeepsie City School District - Budgeting (2018M-226)
Determine whether the Board and District officials adopted realistic budgets
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… The District lacked policies and procedures necessary to manage fuel inventories. Complete fuel inventory, delivery … performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Schroon Lake Central School District - Claims Auditing (2019M-97)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
Determine whether the District sought competition for its professional service providers
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology IT assets
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… assets included items such as computers, cameras and night vision goggles. Also, one board member did not complete the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Cheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… procedures for the collection of cash receipts for milk sales and non-resident tuition, totaling $169,576, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic … Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… District is located in Suffolk County and is governed by the Board of Education which comprises seven elected … of the Treasurer, as the sole signatory on District checks under $5,000, with its Vice President as co-signer for all … appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the District’s unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Recalculated unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings … District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was maintained in the … properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… misappropriated more than $35,000 in property taxes, dog licensing and other fees. Ms. Hart pocketed more than … Supervisor claimed that she turned over portions of the dog licensing money to the county treasurer. The … found, however, that Hart kept over $8,000 of the dog licensing fees and other fees. Comptroller DiNapoli's …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftState Comptroller DiNapoli Launches Academy for Local Government Officials
… Officials that will provide an enhanced training program to help local administrators and employees become more effective in the day-to-day operations of their government. The Academy, operated … watchdog. We look over the shoulders of local officials to make sure the books are managed right, but we also offer …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsDiNapoli: Tax Cap Remains Below One Percent in 2017
… slightly from 2016, when it was 0.73 percent, according to State Comptroller Thomas P. DiNapoli. The latest inflation … must cope with extremely limited growth for property taxes to stay within the tax cap,” said DiNapoli. “Low inflation … financial choices.” The tax cap, which first applied to local governments beginning in 2012, limits tax levy …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… of Expenditures of Federal Awards: 10.542 Pandemic EBT Food Benefits 10.551 Supplemental Nutrition Assistance … National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program for Children 10.565 Commodity Supplemental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards