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Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… 2016. Background The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The … operates six schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. … of duties in the payroll process. Ensure that leave time is preapproved, that supporting documentation is retained and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 … approximately $201.8 million. Key Findings The Board and District officials did not appropriately establish and maintain reserve funds. Extra-classroom activity club …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates two cafeterias, which serve approximately 885 students and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLake George Central School District – Internal Controls Over Payroll (2013M-122)
… established effective internal controls over payroll for the period July 1, 2011, through January 31, 2013. … significant portion of the District’s annual expenditures. For the 2011-12 fiscal year these costs totaled approximately … of expenditures. Key Finding We commend District officials for establishing and implementing strong internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFranklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … approximately 690 students. General fund appropriations for the 2016-17 fiscal year total $18.2 million. Key Findings … unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Lewiston-Porter Central School District – Financial Condition (2014M-202)
… 2012-13 fiscal year. Key Recommendations Reduce reliance on fund balance as a financing source in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established … Park Union Free School District is located in the Village of Island Park in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… cafeteria operations for the period July 1, 2014 through March 31, 2016. Background The West Babylon Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… greater savings by modifying the terms of the program. For example, the District should review the eligibility requirements of the program for married couples and family members employed by the District . For the 2021 calendar year, we found the District could have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsPleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Sayville Union Free School District - Purchasing (2019M-69)
… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… were adequately designed and operating effectively for the period January 1, 2015 through October 31, 2016. … Court with one elected Justice. Budgeted appropriations for 2017 total approximately $4.4 million. Key Findings The Justice’s cash exceeded known liabilities for each of the 22 months in our audit period by an average …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeOil Spill Fund
… any documents that you think may prove your damages. Mail everything to our address by certified mail. Other …
https://www.osc.ny.gov/about/oil-spill-fundArchived Data and Publications
… was updated in November 2017. Access to these materials is being maintained for historical reference purposes only. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… (STP) employees received $91,492 for time they may not have worked because they were working at another … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … with certain aspects of our findings but indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26State Comptroller DiNapoli Releases School Audits
… did not use a standard separation payment calculation form and district officials did not provide guidance …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Opinion 2008-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to other municipalities and fire districts (Office of the State Comptroller's Approval Mem, Bill Jacket, L 2007, ch …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Opinion 88-78
… this regard, you may wish to contact the Committee on Open Government which is authorized to issue advisory opinions …
https://www.osc.ny.gov/legal-opinions/opinion-88-78