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Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Pocantico Hills Central School District - Procurement (2018M-187)
… agreed with our report. … Pocantico Hills Central School District Procurement 2018M187 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalWilliamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the District’s procurement of professional services for the period July 1, 2014 through January 11, 2016. Background The Williamson Central School District is located in the Towns of Ontario, Marion, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesEllenville Central School District – Network User Accounts
Determine whether Ellenville Central School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ellenville-2022-18.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.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.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.pdfPhelps-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.pdfBeacon City School District – Information Technology (2023M-143)
Determine whether Beacon City School District (District) officials ensured network user accounts were adequately managed.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/beacon-city-school-district-2023-143.pdfMcGraw Central School District – Fund Balances (2017M-248)
… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … in Cortland County. The District, which is governed by a seven-member Board of Education, has approximately 575 … on average, $638,300 of unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Comptroller DiNapoli Releases Municipal Audits
… to improve private property. Town of Eden – Real Property Tax Exemptions (Erie County) Auditors reviewed 58 out of 765 … exemption eligibility. Town of Elba – Real Property Tax Exemptions (Genesee County) Auditors reviewed 91 (15 … with state or local laws. Town of Holland – Real Property Tax Exemptions (Erie County) Auditors reviewed 60 out of 369 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsSouth Seneca Central School District – Financial Management (2015M-255)
… levels or defined its intentions for using reserves as a financing source for capital improvement projects. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Wantagh Union Free School District – Financial Condition (2016M-363)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background The Wantagh Union Free School District is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Clifton-Fine Central School District – Financial Condition (2017M-297)
… of our audit was to determine whether the Board and District management developed realistic budgets and adequately managed the District's financial condition for the period July 1, 2014 through June 30, 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297New Lebanon Central School District – Financial Condition (2015M-222)
… in a manner that benefits District taxpayers. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Town of Saugerties – Claims Auditing (2024M-144)
… of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board … $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to … totaling $383 without the Supervisor’s knowledge. The equipment was shipped to the Town’s former video supply …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Kingston City School District – Fixed Assets (2017M-214)
… whether fixed assets were properly recorded and accounted for during the period July 1, 2016 through June 30, 2017. Background The Kingston City School District is located in the City of Kingston and encompasses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Alexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2010 through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Harborfields Central School District – Information Technology Asset Management (2024M-9)
Determine whether Harborfields Central School District (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/harborfields-central-school-district-2024-9.pdf