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East Greenbush Central School District – Claims Processing (2015M-302)
… The East Greenbush Central School District is located in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of Chatham in Columbia County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302City of Johnstown – Financial Management (2020M-134)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … The Council did not adequately plan and monitor Emergency Medical Services (EMS) financial operations. As a result, the …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Green Island Union Free School District - Separation Payments (2019M-55)
… legal counsel and take appropriate action to recover funds. Discontinue paying separation payments prior to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Roosevelt Union Free School District – Competitive Procurement (2015M-234)
… The Roosevelt Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates five schools … use competitive methods when procuring goods and services in accordance with GML and the District’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/roosevelt-union-free-school-district-competitive-procurement-2015m-234Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extraEllenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Dryden Central School District - Cash Management (2020M-61)
… a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a … rates. Officials earned interest totaling $246,431 during the audit period. However, they could have earned an …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-166.pdfBethlehem Central School District – Credit Cards (2017M-41)
… School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41Stamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. … audit school Stamford …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Hammond Central School District – Payroll (2016M-398)
Hammond Central School District Payroll 2016M398
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Le Roy Central School District – Payroll (2016M-412)
… Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected … and all nine Board members), 15 employees or 15 percent of employees tested and the nine Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionPoland Central School District – Procurement (2015M-355)
… Background The Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer County. The District, which operates two schools … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Half Hollow Hills Central School District – Procurement (2016M-239)
… Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Selected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8-response.pdfState Comptroller DiNapoli Releases Audits
… (55%) totaling $881,233. The improper payments occurred in part because hospitals misinterpreted state regulations … rental and homeownership assistance. A prior audit, issued in March 2023, found that HCR was not fully utilizing its HUD-authorized HCV vouchers or budget to help families in need of housing assistance, HCR did not meet HUD’s voucher …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… June 30, 2010. Background The Mill Neck School, located in Mill Neck, New York, provides special education services … expenses must comply with the guidelines contained in the Manual. For the two fiscal years ended June 30, 2010, … the Mill Neck School claimed approximately $16.7 million in reimbursable expenses. Key Findings We identified $282,169 …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualCobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… 30, 2015. Background The Cobleskill-Richmondville Central School District is located in the Towns of Cobleskill and … a result of this audit. … CobleskillRichmondville Central School District Special Education Services 2015M345 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-education