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Comptroller DiNapoli Releases School Audits
… - Financial Condition and Extra-Classroom Activity Fund (Montgomery County) The district overestimated appropriations in the … Cooperative Educational Services – Procurement of School Food (2015M-358) Officials obtained food pricing for …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsBarker Central School District – Payroll (2023M-19)
… 2023M-19] Audit Objective Determine whether Barker Central School District (District) employee compensation payments … District’s response. … Determine whether Barker Central School District District employee compensation payments were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications … (FCC) recommended bandwidth. Audit Results The District’s Internet connectivity met the FCC’s recommended bandwidth of … Department (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Red Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fShoreham-Wading River Central School District – Capital Assets (2025M-23)
… and procedures. As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with … which included overseeing the maintenance of the inventory list. The District’s Board of Education (Board) did … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Local Government – 2022 Financial Condition Report
… in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real … LFY 2020 (mostly restored in LFY 2021), remained the next largest source of revenue. School districts are the most … aid (mainly in cities). Sales and use taxes, the next largest local source of revenue for local governments, were …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentNew Lebanon Central School District – Network User Accounts (2021M-30)
… ] Audit Objective Determine whether New Lebanon Central School District (District) officials established adequate … Officials did not: Disable 26 unneeded generic accounts of the 48 generic network accounts examined. Ensure … disable unneeded accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Marlboro Central School District – Information Technology (2021M-33)
… - pdf ] Audit Objective Determine whether Marlboro Central School District (District) officials established adequate … corrective action. … Determine whether Marlboro Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in … action. … Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Opinion 91-44
… or the individual. The State health insurance plan is operated pursuant to Article XI of the Civil Service Law … For this purpose, the term "employee" includes "a paid elective official of the State or paid member of a public … member of a board of fire commissioners of a fire district is an unpaid local elective official (see Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Town of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … in the Town’s response letter. … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village … August 2019. Background The Village of Herkimer (Village) is located in the Town of Herkimer in Herkimer County and … of the Towns of Herkimer and German Flatts. The Village is governed by an elected Village Board composed of a Mayor …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of Driving While Intoxicated ( 2015-N-2 ). Background In New York City, persons convicted of DWI who are sentenced to a conditional discharge are monitored by the Queens County District Attorney’s Office (Office). Our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Audit The purpose of our audit was to examine the former Clerk’s records and financial practices for the period January 1, … Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… connects to the vehicle’s ignition system, and the vehicle operator must blow into the device before the vehicle can be … and prohibit the driver from starting the car if the operator’s blood alcohol concentration exceeds a preset …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… lighting, snow removal, refuse collections, community and youth services and fire protection services to its residents. … record and report Village financial transactions in a timely manner. The Board did not annually perform or … records and financial reports. Key Recommendations Take appropriate action to recover all misappropriated money. …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … grand larceny related to additional theft uncovered in our audit. Key Findings A total of $149,219 in cash was not …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41South Kortright Central School District – Claims Audit (2023M-69)
… (20-a) when it appointed the Clerk of the Board as the deputy claims auditor. The claims auditor and deputy claims auditor, as part of their claims audit process, … policy. Key Recommendations Ensure the claims auditor and deputy claims auditor meet eligibility for appointment. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amani … Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits