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State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Bohemia Fire District , Village of Candor , Town of East Hampton , … County Community College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget … a result, the treasurer was able to inappropriately make $69,084 in unauthorized withdrawals and disbursements from …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsEast Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualRoslyn Union Free School District – Cash Receipts (2016M-241)
… of Audit The purpose of our audit was to determine if the District properly safeguarded its cash receipts for the period July 1, 2014 through April 30, 2016. Background The Roslyn Union Free School District is located in the Town of North Hempstead, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-falls-2020-73.pdfState Comptroller DiNapoli Releases Municipal Audits
… Town of Greenport , Town of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … while the board annually contracts with a certified public accounting firm to perform an annual audit, the treasurer …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… to helping students who are learning English and close the achievement gaps — including lower graduation rates — that … one required document missing from 52% of the sampled student cumulative files reviewed. Many school districts … limiting information to guide decisions that could improve student performance, professional development, and provide …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsAnnual Financial Report
… Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportStamford Central School District – Fund Balance Management (2022M-199)
… Audit Objective Determine whether the Stamford Central School District (District) Board of Education (Board) and officials … related expenditures, during the last three fiscal years. For example, the retirement contributions for employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Reporting Assessment Adjustments
Instructions on how to report assessment adjustments for the School District Assessment Roll Verification.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/reporting-assessment-adjustments.pdfMount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfDiNapoli Audit Finds Gaps in NYC School Safety Planning
… York City’s Department of Education (DOE), according to an audit released today by State Comptroller Thomas P. DiNapoli. … Act, including: Attendance at the monthly School Safety Committee meeting required by the city was poor. One school … school security capacity; and policies and procedures for annual multi-hazard school safety training for staff and …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOriskany Central School District – Procurement (2017M-87)
… and was compliant with competitive bid statutes and District policies for the period July 1, 2015 through October 28, 2016. Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Menands Union Free School District – Information Technology (2021M-78)
Determine if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/menands-2021-78.pdfWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. … the District established adequate internal controls over payroll. District officials implemented specific procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOversight of Weights and Measures Programs (Follow-Up)
… included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About the Program … indicated on labels; and gasoline and diesel fuels sold for use in motor vehicles to ensure quality standards are met … while the Bureau performs inspections that require special equipment or expertise. The Department supervises municipal …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followTown of Alabama – Town Clerk Operations (2013M-369)
… assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through November 8, … by a five-member Town Board. The Town’s 2013 general, highway, fire protection and water fund appropriations … assess the processes and procedures for the Clerks fiscal operations for the period January 1 2012 through November 8 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to the provisions of … and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-through