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Longwood Public Library – Bank Account Management (2015M-309)
… School District’s residents. The Library is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Clarkstown Central School District – Time and Attendance Records (2017M-150)
… The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Moriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Background The Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsState Comptroller DiNapoli Releases School Audits
… of certain documents related to the issues identified in the initial report. Based on limited procedures, the … of certain documents related to the issues identified in the initial report. Based on limited procedures, the … fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Facility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations … responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followCity of Yonkers – Budget Review (B17-6-10)
… and underestimated the appropriations for Social Security tax and charter school tuition payments. The City continues … in the general fund. Revenue estimates for mortgage tax, income tax surcharge, parking violations, metered water … to borrowing funds to purchase textbooks. Recalculate the estimated amount of Social Security tax payments the District …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Individuals with Disabilities Education Act – Federal Funding and New York
… education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission (Assistance Listing Number 84.027). It details programs and responsibilities related to the identification of special education students, the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… [read complete report – pdf] Audit Objective Did Sullivan West Central School District (District) officials identify, … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … water outlets for sampling or exemption. We reviewed the test results for 40 of the 135 water outlets that exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Opinion 90-48
… to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds as well as estates in the treasurer’s custody and found … appropriate records, and properly reported court and trust funds. However, auditors identified $239 that improperly … Morley Volunteer Fire Company – Misappropriation of Funds (St. Lawrence County) Company officials did not provide …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Harrisville Central School District – Claims Audit (2016M-215)
… District is located in the Towns of Croghan and Diana in Lewis County and the Towns of Fowler and Pitcairn in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215St. Regis Falls Central School District – Fund Balance (2016M-141)
… our audit was to review the District’s financial condition for the period July 1, 2012 through January 31, 2016. … Background The St. Regis Falls Central School District is located in the Towns of Dickinson, Santa Clara and Waverly … which operates one school with approximately 285 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable. Key … purposes and properly audited and approved prior to payment. However, the Board could have saved the District $1,855 by adopting federal per diem …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedRocky Point Union Free School District – Overtime (2021M-80)
… ] Audit Objective Determine whether the Rocky Point Union Free School District (District) officials properly monitored … action. … Determine whether the Rocky Point Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Granville Central School District – Medicaid Reimbursements (2021M-90)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Naples Central School District – Network Access Controls (2020M-82)
… been used in at least six months. In addition, sensitive information technology (IT) control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82REACH Academy Charter School - Cash Disbursements (2019M-130)
… Board has not appointed a claims auditor to audit claims before payment as required by the School’s cash disbursement … in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… which operates one schools with 186 students, is governed by a seven-member Board of Education. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m