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Arkport Central School District – Network Access Controls (2021M-162)
Determine whether Arkport Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/arkport-2021-162.pdfHorseheads Central School District – Network Access Controls (2021M-127)
Determine whether Horseheads Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-2021-127.pdfClyde-Savannah Central School District – Network Access Controls (2020M-122)
Determine whether Clyde-Savannah Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clyde-savannah-2020-122.pdfNaples Central School District – Network Access Controls (2020M-82)
Determine whether Naples Central School District (District) officials ensured network access controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/naples-2020-82.pdfEast Islip Union Free School District – Financial Condition (2015M-283)
… July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six … East Islip Union Free School District Financial Condition 2015M283 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Opinion 2001-10
… or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by town board resolution. You ask whether a town must require vendors to certify claims … see also, e.g., 1995 Opns St Comp No. 95-23, p 46). In so doing, the town board or town comptroller may require any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Comptroller DiNapoli Releases Municipal & School Audits
… mounted at the proper height in restrooms and accessible parking with painted lines and access aisles in the parking lot. Town of Babylon – Physical Accessibility to … hall, the town hall annex, which lacked van accessible parking spaces; the senior center; the parks and recreation …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… Establishing an effective water accounting system is a necessary first step in controlling water losses and reducing water system costs. The Federal Environmental Protection … CostSaving Ideas Evaluate the Efficiency of Your Water Delivery System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemFarmingdale Union Free School District – Financial Condition (2016M-235)
… February 29, 2016. Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in … Farmingdale Union Free School District Financial Condition 2016M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235DiNapoli Releases Fiscal Stress Scores for 17 Cities
… designated as “susceptible to fiscal stress,” is the only city in the group to receive a stress designation. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesEden Central School District – Payroll (2017M-11)
… Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is … Board has not established a comprehensive payroll policy and District officials have not updated existing written …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Jericho Union Free School District – Financial Management (2016M-328)
… through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay and … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Port Byron Central School District – Financial Condition (2014M-71)
… and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Pavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62North Warren Central School District – Financial Condition Management (2017M-197)
… Purpose of Audit The purpose of our audit was to determine whether District … officials effectively managed general fund balance for the period July 1, 2013 through May 31, 2017. Background The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mShoreham-Wading River Central School District – Financial Management (2017M-75)
… School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The District, which is … Board has not adopted budgets with reasonable expenditure and fund balance appropriations. The Board appropriated fund balance and reserves that it did not actually need to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mTown of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were deposited between one … whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, … operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/fallsburg-2020-12.pdf