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What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… payment of money due for goods that have been delivered or services that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is properly itemized and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimState Comptroller DiNapoli Releases Municipal & School Audits
… financial condition and fund balance. The board did not: pay the recommended 2022 contribution of $121,981 into the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… has since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … were planned or enacted. Because there is no information on the lead levels of the 61 water outlets not sampled for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andDownsville Central School District – Fund Balance (2016M-79)
… Purpose of Audit The purpose of our audit was to examine the District’s general fund balance for the period … reserve for compensated absences and transfer excess funds to unrestricted fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Yonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible … $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate the missing inventory items …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Lynbrook Union Free School District – Purchasing (2022M-17)
… all sole source purchases are adequately supported and have no possibility of competition. Obtain and review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… Union Free School District (“HUFSD”), pleaded guilty to conspiracy to commit honest services wire fraud in connection with her … parents and taxpayers of the Hempstead School District to enrich herself,” said Comptroller DiNapoli. “I thank …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeSouth Jefferson Central School District – Community Services (2016M-343)
… Purpose of Audit The purpose of our audit was to examine the internal controls over District-provided … and use of building policy, its intentions for fees to be charged for using District property were not clearly … paid from other funds. Establish clear guidelines to reflect the Board’s position on free transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Montauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through … approximately $1 million. The District’s unassigned fund balance during these years exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… with applicable agreements. District officials do not have written policies or procedures in place to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationLowville Academy and Central School District – Financial Condition (2015M-220)
… Key Findings Over the last four years, District officials have overestimated expenditures and used very little of the … has more than doubled as a result. District officials have not developed adequate multiyear financial and capital … how they will use wind power revenues. District officials have been using reserve funds as repositories for excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mBrunswick Central School District – Financial Condition (2014M-002)
… balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials have not established a formal plan stating how much would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Addison Central School District – Procurement of Professional Services (2023M-6)
… five years as required by Chapter 263 of the Laws of 2005. Have consistently used the same construction management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Bellmore-Merrick Central High School District – Payroll (2023M-87)
… District officials accurately paid salaries and wages to 58 employees totaling $609,317 of the $127.3 million paid to 1,290 employees during the audit period. There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87East Moriches Union Free School District - Budget Review (B7-15-5)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Germantown Central School District – Payroll (2023M-3)
… of Education (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Lyndonville Central School District – Financial Condition (2016M-143)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … surpluses. The District used the operating surpluses to fund various reserves, which led to reserve balances increasing by more than $2.4 million (32 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Utica City School District – Financial Condition (2013M-341)
… realistic budgets and its spending did not exceed the budget. However, they relied heavily on appropriations of … fiscal year. The Board has not developed a multiyear operational plan to provide a framework for future budgets … debt borrowing. Develop and document a multiyear operational plan to provide a framework for future budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341