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Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… Objective Determine whether Randolph Academy Union Free School District (District) officials maintained complete and … District Superintendent (Superintendent) was responsible for maintaining capital asset inventory records but was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfTown of Duanesburg – Financial Records and Reports (2020M-116)
Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2020-116.pdfGilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period July 1, 2014 through October 6, 2015. Background The Gilboa-Conesville Central School District is located in five towns in Schoharie County, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesOpinion 2007-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … are not required to, charge back to towns and cities all or a portion of the types of expenses connected with elections and matters preliminary or relating thereto that, prior to chapter 180 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the District’s continuing education cash receipts are properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-11.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… State Education Department (SED) made progress in ensuring school districts across New York are protecting students from harassment and discrimination, according to a follow-up report released … DiNapoli said. “I commend the State Education Department for acting on my audit and strengthening its efforts to …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) The board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied … with balances ranging between $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider historical or known trends of revenues and expenditures when developing …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0St. Regis Falls Central School District – Fund Balance (2016M-141)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Homeowners Association, Inc.
… TM09M10 with the New York State Office of Children and Family Services (OCFS) in accordance with the terms and … The majority of the contract funds were budgeted for the purchase of equipment to enable Homeowners to i) operate an office; ii) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incNorthern Adirondack Central School District – Financial Condition (2020M-51)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51East Aurora Union Free School District - Procurement (2023M-125)
… Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in … Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsClarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46DiNapoli Announces State Contract and Payment Actions for March 2016
… his office approved 2,117 contracts valued at $18 billion and approved more than 4.3 million payments worth more than … to Syracuse University, $4.5 million grant to the SUNY Research Foundation, $4.3 million grant to Rochester … new corporate headquarters on the Buffalo Niagara Medical Campus. $5 million to Buffalo Niagara Medical Campus …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … This could increase the District’s operational and pension costs. Key Recommendations Ensure overtime is …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime