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Longwood Central School District – Overtime (2021M-126)
… did not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy … for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … approximately $25 million in 2012 from sources including real property taxes, sales taxes distributed by the County, … that departments maintain adequate deposit information and accounting software reports/access so that all moneys are …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Implementation of the Dignity for All Students Act (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from … and whether funds are properly accounted for and used for intended purposes …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… Objective Determine whether Williamson Central School District (District) officials ensured that non-payroll … were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did … Determine whether Williamson Central School District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… District officials did not: Disable unnecessary generic network user accounts. Properly restrict user … to District officials. Key Recommendations Review generic network user accounts and ensure that unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andComptroller DiNapoli Releases School Audits
… of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey … former treasurer did not receive any undue benefit. Beacon City School District – Budget Review (Dutchess County) The … office completed audits for the AlfredAlmond CSD Beacon City School District Charlotte Valley CSD Chenango Valey CSD …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… - pdf ] Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveCapital Asset Management
… Objectives To determine whether the Office of General Services is … overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place … To determine whether the Office of General Services is …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementOpinion 95-16
… therein) WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) … valuations on the latest finally completed assessment roll as of the date of the apportionment. This is in reply to … your request for our opinion as to the proper assessment roll to be used for the apportionment required by section …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls are inadequate over receipts and disbursements because the Treasurer, without adequate … Determine whether the Board and Membership provided adequate controls over the Companys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andPort Ewen Fire District – Financial Management (2024M-157)
… investment program – legality, safety, liquidity and yield – when investing available funds. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… York State-based companies through its In-State Private Equity Investment Program, New York State Comptroller Thomas … one of 19 investment firms that manage In-State Private Equity investments. “The In-State Private Equity Investment Program is proof that investing …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesRipley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is … to performing conflicting duties. The District’s property sale and disposal policy does not contain any specific … audit claims. Adopt a more comprehensive policy for the sale and disposal of District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… tax receipts, according to the state monthly cash report and a mid-year report on revenue and spending trends released today by New York State … to improve with higher-than-expected tax collections and lower-than-expected spending through the first six months …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… Central School District (District) officials could achieve cost savings by offering health insurance buyout incentives and providing select … in-house. Key Findings District officials could achieve cost savings by: Offering an acceptable health insurance … Central School District District officials could achieve cost savings by offering health insurance buyout incentives …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly … Determine whether student enrollment and billings to school districts of residence are accurate …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99