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Willsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Akron Central School District – Controls Over Compensatory Time (2014M-24)
… of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of … Akron Central School District Controls Over Compensatory Time …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Trumansburg Central School District – Procurement (2022M-13)
… method to procure professional services and insurance coverage from four vendors totaling $414,838 during the audit … policy. Comply with the purchasing policy and develop comprehensive written procurement procedures. Comply with the … periodically for all professional service and insurance coverage vendors. Officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … Board audit and approval. Document all gifts and donations in the Board minutes. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105West Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110State Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsEstablishing the Standard Work Day – Legacy Reporting
… establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) for each … through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title would be … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address … File delinquent AFRs and ensure subsequent AFRs are filed in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Byron – Procurement (2024M-11)
… audit period. Did not obtain quotes or request proposals in accordance with the Town’s procurement policy for 10 … Recommendations Ensure goods and services are procured in compliance with competitive bidding statutes. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… officials adequately managed network user accounts and developed an information technology (IT) contingency … to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan … did not: Develop written procedures for granting, changing and disabling user access rights to the network. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationWyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalVillage of Earlville – Collections (2024M-128)
… Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key … of Earlville Village ClerkTreasurer recorded and deposited all collections accurately and in a timely manner …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over