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Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured the economical purchase of fuel.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-19.pdfPhelps-Clifton Springs Central School District – Network Access (2021M-35)
Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/phelps-clifton-springs-2021-35.pdfThree Village Central School District – Financial Operations (2021M-141)
Determine whether Three Village Central School District (District) officials provided appropriate oversight over financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/three-village-2021-141.pdfPenn Yan Central School District – Network Access Controls (2021M-79)
Determine whether Penn Yan Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/penn-yan-2021-79.pdfCuba-Rushford Central School District - Financial Management (2020M-7)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7DiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… The expiration of one-time federal pandemic aid, combined with state aid that has not … in local revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released … cities (32.7%) received their first installment of ARPA funding in an amount that exceeded 10% of their 2019 total …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsOpinion 2002-5
… space preservation, of development rights of land, and pay into such fund monies provided annually by budgetary …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Warwick Valley Central School District - Professional Services (2019M-139)
… whether the District procured professional services in accordance with Board policies and applicable statutory requirements. Key Finding District officials did not seek competition for professional services from four of … The Board should: Review and update the procurement policy to be sure it sets forth the expectations for the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Saratoga Springs City School District – Procurement (2023M-25)
audit, school, saratoga springs
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saratoga-springs-city-school-district-2023-25.pdfCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Crown Point Central School District is located in the Towns of Moriah, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mLong Beach City School District – Controls Over Cash Receipts (2016M-145)
… Purpose of Audit The purpose of our audit was to assess controls over cash receipts for the period July 1, … for the 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The District did not establish formal, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Southold Union Free School District - Leave Accruals (2018M-113)
… School District (District) officials implemented a system to accurately record employee benefits and usage. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Southold Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Gloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were … York State Education Law (Education Law), Section 2524. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Chappaqua Central School District - Fixed Assets (2022M-186)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained … a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah … thank Westchester County District Attorney Rocah’s office for aggressively pursuing this case.” “Our office is …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107II.3.D Evaluation – II. New York State Financial Accounting
… tax refunds, and repayments of advances presented in forms suitable for comparison with the financial plans …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationSayville Union Free School District - Purchasing (2019M-69)
… complete report - pdf] Audit Objective Determine whether District officials used a competitive process to procure goods and services. Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Huntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… grand larceny in the third degree in Clayton Town Court. Her misdeeds were uncovered in an audit and investigation by … as a public servant by allegedly pocketing fees paid by her neighbors,” DiNapoli said. “Hopefully, her arrest will deter others from such corruption. I thank …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees