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Travel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateState Comptroller DiNapoli Releases School District Audits
… 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central … investment policy. Had officials invested available funds in a financial institution with higher interest rates, the … offering an acceptable health insurance buyout incentive in lieu of health insurance coverage. Savings could range …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… they did not timely bill for nonresident students placed in the district. Hyde Park Central School District – Fixed … agent as the property control manager, resulting in an inadequate segregation of duties. North Bellmore Union … with district policy to procure professional services. In addition, a review of procedures district officials used …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Dryden … a result, officials did not maximize interest earnings for the district. Auditors determined officials did not develop … rates. Officials earned interest totaling $246,431 during the audit period, however, they could have earned an …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsChenango County – Court and Trust Funds (2025-C&T-2)
… and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Jamestown City School District – Fund Balance and Reserves (2022M-97)
Determine whether the Jamestown City School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Walton Central School District – IT Asset Management (S9-22-24)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and four without recorded costs) were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Central Valley Central School District – IT Asset Management (S9-22-7)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … one with an estimated cost of $600, were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Freeport Union Free School District – IT Asset Management (S9-22-10)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Afton Central School District – Fund Balance Management (2023M-18)
… years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board unnecessarily appropriated fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Andover Central School District - Financial Management (2018M-145)
Andover Central School District Financial Management 2018M145
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145