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Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… taxing authorities and its own fees. The Business Manager enters most adjusting journal entries and no one … review the journal entries completed by the Business Manager. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mThe Academy Charter School – Board Oversight (2014M-295)
… is a public school located in the Town of Hempstead in Nassau County that is not under the control of the local … approximately $7.6 million. Key Findings The Board did not approve contracts with the School’s management company and … did not audit all claims for services. Key Recommendations Approve all contractual agreements and ensure that approval …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… complete report – pdf] Audit Objective Determine whether Cold Spring Harbor Central School District (District) … audit cold spring harbor school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former ClerkTreasurer
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Mastic Beach Fire District – Cash Disbursements (2017M-38)
… 1, 2015 through September 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, … Mastic Beach Fire District Cash Disbursements 2017M38 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of Saranac - Cash Management (2019M-32)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Bemus Point Central School District - Financial Management (2019M-216)
… overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216State Comptroller DiNapoli Releases State Audits
… 2016-2017 school year. State Education Department: Kidz Therapy Services, PLLC, Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not … that the disbursements were properly audited and approved before officials made the disbursements. Auditors reviewed 15 … totaling $26,441 were not properly audited or approved before they were paid. Village of Cato – Audit Follow-Up …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located in Sullivan … Board is making significant financial decisions related to equipment needs without sufficient information. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Greenville Fire District – Capital Reserve (2014M-64)
… five-member Board of Fire Commissioners, is located in the Town of Greenville in Orange County. The District is a district corporation of … were $569,444. Key Findings The District accumulated funds in its capital reserve in excess of the amount originally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… period August 1, 2012 through May 31, 2014. Background The County of Oswego Industrial Development Agency is an independent public … by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, 2014 the Agency had 113 … County of Oswego Industrial Development Agency Revolving Loan …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanTown of Bainbridge – Financial Management (2016M-332)
… Purpose of Audit The purpose of our audit was to assess Town officials’ management of the Town’s financial … year totaled approximately $1.1 million. Key Findings From 2013 through 2015, officials used one-time financing sources to fund recurring expenditures, adopting budgets that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-bainbridge-financial-management-2016m-332Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… specifications are written to encourage competition from multiple vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Connetquot Central School District - Financial Management (2019M-180)
… its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… and credit card expenditures for the period January 1, 2014 through February 28, 2015. Background The Orient Fire … State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319SUNY Bulletin No. SU-152
… 7/1/08 for eligible employees with a Pay Basis Code of ANN or CYF . 8/21/08 for eligible employees with a Pay Basis Code of 21P or CYP . 9/1/08 for eligible employees with a Pay Basis Code of CAL . Background Chapter 113 of the Laws of 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increase