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South Jefferson Central School District – Community Services (2016M-343)
… of our audit was to examine the internal controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Madison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring professional services for the period July 1, … 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mOpinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments (requiring …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key … of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Selected Management and Operations Practices (Follow-Up)
… Selected Management and Operations Practices ( 2015-S-20 ). Background On April 14, 2011, the Governor of New York …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followCity of Oswego – Community Development (2015M-108)
… showing the number of jobs created by its revolving loan program and does not actively enforce the repayment of … in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated … with advice of counsel, when it is appropriate to write off these loans. Refrain from making gifts of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108State Comptroller DiNapoli Releases School Audit
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditDepew Union Free School District – Investment Program (2023M-77)
… – pdf] Audit Objective Determine whether Depew Union Free School District (District) officials developed and managed a … Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Rochester Academy Charter School – Credit Cards (2022M-208)
… [read complete report – pdf] Audit Objective Determine whether Rochester … Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for School … a comment on the School’s response. … audit school district charter school rochester credit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Ausable Valley Central School District - Claims Auditing (2018M-190)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Signed … York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in … to do their part to help localities find and implement real, lasting solutions. This proposal will help encourage … 16 counties, 18 towns, five cities, 16 villages and 87 school districts. … State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingTuckahoe Union Free School District – Overtime (2023M-53)
… Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime was properly … the amount owed by a district, annually to the State, for its share of the cost of future employee retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Schenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District (District) officials maintained adequate math workbook (workbook) inventories and ordered workbooks as needed.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schenectady-city-school-district-2023-65.pdfSharon Springs Central School District – Fund Balance Management (2022M-100)
Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sharon-springs-central-school-district-2022-100.pdfDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored the Facilities Department’s overtime costs.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/dobbs-ferry-union-free-school-district-2023-120.pdfLyncourt Union Free School District – Information Technology (2020M-121)
Determine whether Lyncourt Union Free School District (District) officials adequately managed network user accounts and developed a disaster recovery plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lyncourt-2020-121.pdfHoneoye Falls Lima Central School District – Access Controls (2020M-112)
Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access controls were appropriate and designed effectively.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/honeoye-falls-lima-2020-112.pdfNYC Schools Underreporting Bullying and Harassment
… //www.osc.state.ny.us/audits/allaudits/093019/sga-2019-17n6.pdf The audit released today is part of Comptroller …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… York State Comptroller Thomas P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) … including ExxonMobil and Duke Energy , to examine how goals of the Paris Agreement will impact their business, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programBrunswick Central School District – Financial Condition (2014M-002)
… the Towns of Brunswick, Pittstown, Grafton, Schaghticoke and Poestenkill in Rensselaer County. The District is … in the District, with approximately 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 … the balances would be used. Key Recommendations Develop and adopt budgets that include realistic estimates for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002