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William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Southold Union Free School District – Claims Processing (2013M-183)
… year were approximately $27 million, funded primarily with real property taxes. During our audit period, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Jericho Union Free School District – Financial Management (2016M-328)
… 1, 2014 through May 24, 2016. Background The Jericho Union Free School District is located in the Towns of Oyster Bay … 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-328State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union … ended up being below the maximum amount authorized by the voters, officials had an opportunity to spend significantly … for these buses through 2021-22. For access to state and local government spending, public authority financial data …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … annual financial report and the tax cap form late with the Comptroller’s Office; and did not annually provide accounting … district’s Corrective Action Plan that was filed with the Comptroller’s Office indicated the district took corrective …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its … are to our food supply and environmental health. The state has designed a program to protect their declining … past three decades, the honey bee population in New York has declined drastically, in large part due to invasive pests …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programState Comptroller DiNapoli Releases Municipal & School Audits
… $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks … because the board consistently levied the majority of property taxes in the town-wide funds, where additional … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, … Plainedge Union Free School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… financial condition and examine the internal controls over cafeteria operations for the period July 1, 2012 through … by food service employees were not reviewed or approved. Cafeteria inventory counts were not accurate. Key … and appropriations estimates that are realistic. Analyze cafeteria operations to identify potential efficiencies. Only …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsMalverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSag Harbor Union Free School District – Child Care Program (2016M-211)
… approving applications for reduced rates and the type and form of records to be maintained. Maintain detailed records … for each family, including a completed registration form for each child, any applications for financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … percent of the 2015-16 budget. District officials did not have written policies and procedures governing separation … that year-end encumbrances relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andSpackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… and procedures have not been established for computer security, disaster recovery, data backups and security awareness training. Key Recommendations Develop budget projections for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementGarrison Union Free School District – Information Technology (2023M-127)
… – pdf] Audit Objective Determine whether Garrison Union Free School District (District) officials secured the … Determine whether Garrison Union Free School District District officials secured the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board … Determine whether the Valley Stream Union Free School District Thirteen District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Rockville Centre Union Free School District – Information Technology (2023M-140)
… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … Determine whether Rockville Centre Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mFire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Objective Determine whether Kiryas Joel Village Union Free School District (District) officials secured user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and