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Lyncourt Union Free School District – Financial Condition (2016M-62)
… Onondaga County. The District, which operates one school with approximately 377 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Copenhagen Central School District – Financial Condition (2016M-142)
… in Lewis County. The District, which operates one school with approximately 460 students, is governed by an elected … of the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… BOCES did not enter into intermunicipal agreements with its component districts for the operation of adult and … on a timely basis. Enter into intermunicipal agreements with component districts for self-sustaining adult education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Orleans County. The District, which operates three schools with approximately 870 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to use fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Ballston - Water Fund Financial Operations (2023M-60)
… Officials did not reconcile water purchased or delivered with water used and could not account for water totaling … delivered and water used. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls … use of debit cards. Department officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesBrentwood Union Free School District – Information Technology (2023M-83)
… monitoring network user accounts, providing network users with information technology (IT) security awareness training … IT contingency plan. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… checks were performed and officials did not follow up with the employees to confirm the checks were conducted. … to District policies. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document … to the Board monthly. School officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Lowville Academy and Central School District – Financial Condition (2015M-220)
… in Lewis County. The District, which operates one school with approximately 1,400 students, is governed by an elected … excessive fund balance. Key Recommendations Adopt budgets with realistic estimated of anticipated expenditures and fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mAddison Central School District – Financial Condition (2016M-30)
… Steuben County. The District, which operates three schools with approximately 1,100 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Develop a plan to reduce excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Glens Falls Common School District – Financial Condition (2015M-66)
… three-member Board of Education, operates one school, with approximately 180 students. The District’s budgeted … balanced budgets that funded recurring expenditures with recurring revenues for the general fund for 2012-13, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… of Interest Office of Mental Health: Compliance With Executive Order 111 Purchase of Renewable Energy … Energy Research and Development Authority: Compliance With Executive Order 111 Requirements to Purchase Power From …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionComptroller DiNapoli Releases School Audits
… (Nassau County) The board did not approve contracts with the school’s management company and IT consultant and … financial software program that are not consistent with her job duties. Liverpool Central School District – …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 306
… for agency use. Affected Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date … Payroll officers should distribute this bulletin to users with PS Query access. Users can run these queries to obtain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… governed by an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for basic life support ambulance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Village of Sidney – Financial Activities (2023M-14)
… Maintain proper accounting records and provide the Board with adequate reports to make financial decisions. Village officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14West Webster Fire District – Financial Management (2023M-23)
… reports. As a result, the Board was not transparent with taxpayers and levied more taxes than needed to fund … and capital plans. District officials generally agreed with our recommendations and indicated that they initiated …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… per kilowatt-hour (kWh) rate than if it had contracted with the supplier awarded the new bid through a competitive … prior to payment. BOCES officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Morehouse – Records and Reports (2021M-182)
… through 2020 annual update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. … reports to the Board. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182