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DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Fairview Fire District – … pay for lunch to celebrate an employee’s birthday, which is not an appropriate use of taxpayer money. Rhinecliff Fire … fund is not structurally balanced because it includes a subsidy from the general fund to finance its operations. The …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… measures to control expenditures and share services. Key Finding District officials effectively controlled … in-house and sharing officials with other districts. Key Recommendations Continue to pursue cost-effective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to … Key Findings The Board shared the Superintendent and Business Administrator positions with other districts. We … Key Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureWainscott Common School District - Financial Condition (2018M-237)
… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Genesee Valley Central School District - Financial Management (2019M-231)
… written reserve fund policy was not comprehensive and three reserves with balances totaling $1.3 million were … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Facilities Planning Bureau Project Review
… Planning Bureau (Bureau) completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We also sought to determine whether districts are … to begin its architectural and engineering reviews as 2-4 weeks and 38-40 weeks, respectively. While the Bureau has …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… recording and disbursing funds. Key Findings The Board and District officials did not ensure procedures governing ECA … and ledgers for all receipts and disbursements. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mCity of Yonkers – Budget Review (B23-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5Lewiston-Porter Central School District - Payroll (2018M-246)
… Seven employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time sheets, including overtime hours, are properly approved by the appropriate supervisor. … any overpayments. Ensure that stipends, including credit hours earned, are proper and supported. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
Determine whether District officials properly disbursed payments for dental benefits, third-party administrative fees and utilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/massena-2019-71.pdfHendrick Hudson Central School District - Financial Condition (2019M-24)
Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/pdf/hendrick-hudson-2019-24.pdfPoland Central School District - Claims Audit Process (2018M-214)
… Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and … … Determine whether claims were supported by adequate documentation for appropriate purposes and audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether … The Board should establish appropriate pay rates for all classes of employees. … Burnt HillsBallston Lake Youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesVillage of Northville – Joint Youth Activity Program (2016M-339)
… $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not provided to the … the amounts paid when remitting money to the Treasurer for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect … and procedures are clearly communicated to all employees who travel on official business. The individual traveler, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleBaldwin Public Library – Payroll (2013M-335)
… each of whom is elected by the Baldwin Union Free School District voters. Budgeted appropriations for the 2011-12 …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period July 1, 2014 … June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Brewster Central School District - Professional Services (2019M-235)
To determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/brewster-2019-235.pdf