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East Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24_0.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24.pdfCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
Determine 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.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2002-41.pdfEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
Determine whether extra-classroom activity (ECA) funds were properly accounted for, deposited timely and if disbursements were properly supported and for legitimate ECA purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-rockaway-union-free-2020-85.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
Determine whether fixed assets were recorded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-free-tarrytowns.pdfKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfElwood Union Free School District - Claims Auditing (2019M-31)
… prior to payment. Noteworthy Achievements Due to the District’s well designed system of internal controls, we … and were properly audited and approved prior to payment. District officials implemented a well-designed system of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Bay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Huntington Union Free School District – Online Banking (2022M-178)
… Section 5-A and must improve controls over online banking to ensure these transactions are secure. District officials … Provide periodic Internet security and awareness training to employees who perform online banking activities. District … generally agreed with our findings and indicated they plan to initiate corrective action. … audit school huntington …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… education financial activity was not accounted for in the correct fund. Certain literacy program revenue was … did not always properly record literacy program revenue in the correct fiscal year. Key Recommendations Properly account for community education activity in the general fund. Accurately record revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationGreenport Union Free School District - Bank Reconciliations (2019M-161)
… Determine whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer … bank account reflected the actual cash balance for 2016-17 and 2017-18. Key Recommendations Ensure that bank … bank balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Roosevelt Union Free School District - Information Technology (2019M-193)
… did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster … appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Oysterponds Union Free School District - Financial Management (2019M-217)
… Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217DiNapoli: New York City's Finances on Solid Footing
… New York City projects a balanced budget for fiscal year 2015 … an expansion of full-day pre-kindergarten and after-school programs for middle school students funded from the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-citys-finances-solid-footingOpinion 93-21
… a public, sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may resolve to … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS 560, affd 66 NY2d 980, …
https://www.osc.ny.gov/legal-opinions/opinion-93-21State Comptroller DiNapoli Releases School Audits
… officials overestimated general fund appropriations by $6.7 million and appropriated $2.7 million of fund balance and … claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … 2019-20 through 2021-22 by an average of $585,636, or 6%, and appropriated fund balance that was not used. Surplus …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… Thomas P. DiNapoli today announced the following school and local government audits have been issued. Town of Addison … review was limited to interviews with town personnel and inspection of certain documents related to the issues … implemented, two recommendations were not implemented, and one recommendation was no longer applicable. Erie 1 BOCES …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-audits