Search
Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… with written agreements. Key Findings The Board entered into written staff services agreements (agreements) with …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Irvington Union Free School District – Information Technology (2016M-266)
… examine internal controls over information technology (IT) for the period July 1, 2014 through February 22, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $57.7 … computer users who do not use the District’s computers for instructional purposes or the inappropriate use of IT …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Chateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 … Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Trumansburg Central School District – School Lunch Operations (2015M-171)
… The District’s budgeted appropriations for the school lunch fund for the 2014-15 fiscal year are $514,510, funded … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… in accordance with Board policy and applicable statutory requirements and properly audited claims prior to payment. … in accordance with Board policy and applicable statutory requirements. As a result, officials cannot support that all … General Municipal Law (GML) and Town procurement policy requirements and conduct a thorough audit of all claims prior …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7DiNapoli Announces Robin Lois to Oversee Local Government Division
… and small business operations. She is a graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionRondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart … proper approval. Key Recommendations Maintain accurate inventory records. Ensure fixed assets are tagged and are in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… of inappropriate Internet use. Update and periodically test the disaster recovery plan. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34East Ramapo Central School District – Financial Condition (2013M-141)
… period July 1, 2009, to February 1, 2013. Background The East Ramapo Central School District is located in Rockland … East Ramapo Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … totaling over $4.1 million were not properly applied for or supported. Property owners received $4,014 in 2019 town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionLockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Bolton Central School District – Financial Condition (2013M-58)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School … a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… and all employees had the wrong amounts withheld for health insurance. In addition, 447 checks totaling approximately … all employees are paid at documented Board-approved pay rates and that withholdings are accurate. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178College at Cortland – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expenses