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Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , … their money is being spent appropriately and effectively.” Clark Mills Fire District – Controls Over Financial … DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School … School District , Fabius-Pompey Central School District , Green Tech High Charter School and the Niagara-Wheatfield … former treasurer did not receive any undue benefit. Beacon City School District – Budget Review (Dutchess County) The …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… District and the Williamsville Central School District . “In an era of limited resources and increased accountability, … budget process to help ensure fund balance is maintained in accordance with statutory requirements and reserves … an average of almost $2.2 million as a financing source in the district’s annual budgets. However, because the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… sought competition for goods and services. Town of Webb Union Free School District – Financial Management (2022M-53) … more taxes than needed to fund operations. West Islip Union Free School District – Financial Management (2022M-40) … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. East Quogue Union Free School District – Claims Auditing … $835,152 that the claims auditor approved. Gates-Chili Central School District – Financial Management (Monroe … funds to finance the district’s increased costs. Homer Central School District – Criminal History Background Checks …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0XI.12.D Closing Contracts – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of … are associated with the contract. All purchase orders are in either “Cancelled” or “Complete” status. No retainage is … to close purchase orders associated with contracts in a timely fashion by disencumbering excess funds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsTrash Can Free Stations Pilot Program (Follow-Up)
… the three recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background … the third phase of the Pilot Program, Transit had removed trash cans from 39 stations, with mixed results and no firm … the three recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … for audit were documented and adhered to State travel rules and regulations. Other Related Audits/Reports of … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accurate, properly approved and supported. We attribute the audit findings to inadequate Board oversight, policies … were not covered under a collective bargaining agreement (CBA), employment contract or Board resolution. As a result, … all salaries and hourly wages are established and approved by position, individual or part of a CBA. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118East Quogue Union Free School District – IT Asset Management (S9-22-8)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8East Moriches Union Free School District – Financial Condition Management (2022M-1)
… District’s (District) Board of Education (Board) and Superintendent effectively managed the District’s financial condition. Key Findings The Board and Superintendent did not effectively manage the District’s … School Districts Districts Board of Education Board and Superintendent effectively managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementValhalla Union Free School District – Network User Accounts (2022M-26)
… accounts in order to help prevent unauthorized use, access and/or loss. Key Findings District officials did not … user accounts to help prevent unauthorized use, access and/or loss. In addition to sensitive information technology … dates ranging from January 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Webb Union Free School District – Financial Management (2022M-53)
… complete report - pdf] Audit Objective Determine whether the Town of Webb Union Free School District (District) Board … fund balance in accordance with statute. Key Findings The Board and District officials did not adopt realistic … budgets and did not properly manage fund balance. The Board consistently overestimated appropriations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Lindenhurst Union Free School District – Credit Cards (2016M-179)
… The purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with … approximately $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … that officials did not: Convey management’s expectations for managing network user accounts through written policies … unneeded network user accounts. These accounts had last log on dates ranging from March 2014 to November 2022. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGarden City Union Free School District – IT Asset Management (2023M-161)
… complete report – pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials … Determine whether Garden City Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Center Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155