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Selected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andRandolph Academy Union Free School District – Financial Management (2015M-248)
… 2009 through September 25, 2015. Background The Randolph Academy Union Free School District is a special act school … flow statements and present them to the Board. … Randolph Academy Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mVan Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one … $13.3 million. Key Findings The District did not apply in a timely manner for all the transportation State aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… two schools with approximately 1,160 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Schenectady City School District – Math Workbook Inventory (2023M-65)
Determine whether Schenectady City School District District officials maintained adequate math workbook workbook inventories and ordered workbooks as needed
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Otselic Valley Central School District – Procurement (2022M-58)
… Valley Central School District (District) officials used a competitive process to procure goods and services not … a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment … goods and services to State contracts and contracts bid by other governments. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Putnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively … fund balance totaling $12.9 million that was not needed. When unused appropriated fund balance is added back, at June … appropriation estimates, and only appropriate fund balance when needed. Comply with the statutory fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… New York State Comptroller Thomas P. DiNapoli released a statement … District in Otsego County, following a joint investigation by his office, the United States Attorney for the Northern … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialChazy Union School District – Payroll (2015M-252)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, 2015. Background The Chazy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Morristown Central School District – Claims Audit Process (2016M-257)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. … The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and … There were no recommendations as a result of this audit. … Morristown Central School District Claims Audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is … approximately $86 million. Key Finding District officials have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224State Comptroller DiNapoli Releases School District Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit has been issued. Chenango Forks Central … government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditBarker Central School District – Payroll (2023M-19)
… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19York Central School District – Lead Testing and Reporting (S9-25-19)
… [read complete report - pdf] Audit Objective Did York Central School District (District) officials identify, … and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Glen Cove City School District – Lead Testing and Reporting (S9-25-17)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Tuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … instead of incurring overtime, some of these payments may have been reduced. Key Recommendations Adopt written policies … with our recommendations and indicated they will take and have taken corrective action. … audit tuckahoe school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53