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Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… Purpose of Audit The purpose of our audit was to review internal … The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. The … quotes. Key Recommendations Amend the purchasing policy and develop procedures to provide guidance to staff when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesEast Moriches Union Free School District -- Budget Review (B7-16-3)
… of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3East Meadow Union Free School District – Financial Condition (2015M-332)
… Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… surplus funds to increase the retirement reserve without including those transfers in the budget process and without soliciting the approval of District taxpayers. Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Webb Union Free School District – Fund Balance (2016M-140)
… Purpose of Audit The purpose of our audit was to review the … The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140West Islip Union Free School District – Payroll (2016M-78)
… through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in … checks are printed and distributed. … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersTuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Lindenhurst Union Free School District – Collections (2024M-24)
… officials ensured that funds collected from recreational and educational programs were properly recorded, deposited … without detection. We reviewed $311,876 collected by the business office from five District recreational and … Board between 65 and 261 days after the end of the month being reported. Key Recommendations Maintain a log which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Edgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62State Comptroller DiNapoli Releases School Audits
… limit, ranging from 6 percent to 7 percent of the ensuing year’s appropriations during two of these years (2012-13 and … limit ranging from 5.5 to 7.6 percent of the ensuing year’s budget appropriations. During this same period, the … percent of the total budgeted appropriations for the 2015-16 fiscal year. Two of the reserves – unemployment insurance …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyTrash Can Free Stations Pilot Program (Follow-Up)
… Background Our initial report, issued September 22, 2015, determined there were significant limitations in … had removed trash cans from 39 stations, with mixed results and no firm evidence that the Pilot Program was …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followNew York Mills Union Free School District – Financial Management (2016M-107)
… November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown … economic or environmental factors. … New York Mills Union Free School District Financial Management 2016M107 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and … accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15