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Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, … a physical inventory to properly monitor and account for assets since 2011.Therefore, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringJericho Union Free School District – Financial Management (2016M-328)
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-328Falconer Central School District – Financial Management (2016M-146)
… County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use excess … to other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brighter Choice Charter Middle School for Girls , … Patchogue-Medord Union Free School District . “In an era of limited resources and increased accountability, it’s … is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure does not …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsTown of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed … the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… assets that we tested, and did not conduct periodic physical inventories to help ensure the records were accurate … and complete and the assets were on hand. The last physical inventory was completed in 2017 and officials only … prior to being placed in service. Conduct periodic physical inventories. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… a model or serial number. A wheel balancer and a portable video magnifier, purchased for a total of $4,769, could not …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) officials … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… or supported. District officials did not ensure the pay rates were accurate or overtime was approved and supported. … Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … and necessary purpose. Perform a more thorough review of payroll during the payroll certification process. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Thousand Islands Central School District – Financial Management (2022M-201)
… complete report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… or provide IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not … to inappropriately access the School’s network. Two of the three financial software user accounts unnecessarily …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… - pdf ] Audit Objective Determine whether the Village of Canton (Village) Clerk-Treasurer maintained complete, … Determine whether the Village of Canton Village ClerkTreasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the … terms. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted effectively, it can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionCentral Square Central School District – Fund Balance (2022M-196)
… levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. … may not have been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund … limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Stamford Central School District – Fund Balance Management (2022M-199)
… million (14 percent) and planned to use fund balance to cover operating deficits when the District realized operating … related expenditures, during the last three fiscal years. For example, the retirement contributions for employees … on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Sharon Springs Central School District – Fund Balance Management (2022M-100)
… improve their budgeting practices and be more transparent with District residents and taxpayers. During the audit … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … District taxpayers. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders. Key Findings The Board and District officials … whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41