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Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Eastport-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-professionalSchroon 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-97Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Harrison 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-260Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District … limit. Surplus funds can be used as a financing source for funding one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Homer Central School District - Criminal History Background Checks (2019M-76)
… the safety of their students by performing proper criminal history background checks. Key Finding Officials did not perform fingerprint-supported criminal history background checks on nine out of 157 employees … to ensure that they have gone through proper criminal history background checks. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to process online banking transactions or requiring the bank to provide confirmations of online transactions. A …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Commack 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-assetsCharter School of Educational Excellence – Information Technology (2023M-174)
Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/charter-school-of-educational-excellence-2023-174.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfOpinion 99-15
… Opns St Comp No. 81-106, p 107; 1980 Opns St Comp, No. 80-334, p 98). The proposed reduction in real property taxes … within the home rule power of a local government (Opn No. 80-334, supra ). Accordingly, a village may not provide a … Kinkead v Village of Round Lake , 187 AD2d 905, 591 NYS2d 80; Torsoe Bros. v Board of Trustees , 49 AD2d 461, 375 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-99-15DiNapoli Announces State Contract & Payment Actions for September 2014
… due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews … Inc. for Rt. 434 road repairs in the town of Vestal. State University of New York $5.4 million to Boilermatic Welding … of applicants to develop and operate a casino. $618,000 to St. Lawrence County from Tribal State Compact money from the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … have been issued Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After School … Authority (MTA): New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26) …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in January
… of Agriculture and Markets $4 million with Resist Inc. to provide program administration services for the Socially … at SUNY Purchase. $1 million with Commure Inc. for a security system in the nursing department at SUNY Downstate … $845,000. Auditors also recovered more than $619,000 from vendors owing debts to the state and held nearly …
https://www.osc.ny.gov/press/releases/2024/03/state-contract-and-payment-actions-januaryDiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… initiatives total $3.1 billion in the current fiscal year with little planned for subsequent years. However, … federal relief aid provided directly to school districts with state dollars when that aid is depleted. It is also … among states and highest in the nation when combined with the New York City personal income tax. If this spurs …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesSouth Jefferson Central School District – Payroll (2024M-31)
Determine whether South Jefferson Central School District (District) officials accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/south-jefferson-central-school-district-2024-31.pdfChateugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
Determine whether Chateaugay Central School District (District) officials claimed State aid for nonresident homeless students.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chateaugay-central-school-district-2023-153.pdfClymer Central School District – Payroll (2023M-168)
Determine whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/clymer-central-school-district-2023-168.pdf