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Norwood-Norfolk Central School District – Financial Management (2022M-129)
… balance was $1.7 million, $0.7 million or 2.9 percentage points over the limit. Surplus fund balance must be used to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Norwich City School District – IT Asset Management (S9-22-18)
… complete report – pdf] Audit Objective Determine whether Norwich City School District (District) officials … audit school norwich IT …
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)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
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)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
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)
… properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen IT assets with combined costs of approximately $12,500 were not inventoried. …
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 … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and … Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… report – pdf] Audit Objective Determine whether the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … Determine whether the Jefferson County County Department of Weights and Measures …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… not properly approved or adequately supported, and nearly all the charges lacked support to show they were for a valid …
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)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … cash receipts totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting documentation. 25 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of New Albion – Justice Court Operations (2014M-161)
… totaling $16,594 were deposited between two and 36 days late and a check that was substituted for $53 collected in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Sagaponack Common School District - Fund Balance Management (2018M-53)
… year. Reserve funds are overfunded by at least $35,000 and the Board has not outlined the rationale, objective, funding level and conditions under which each will be used. Key … needed reserves or reducing property taxes. Adopt policies and implement plans for how fund balance should be managed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53White Plains City School District – Financial Management (2020M-71)
… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… report – pdf] Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers … Determine whether the Wallace Volunteer Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County … promoting job opportunities and the health, general prosperity and economic welfare of the community. Key … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalState Comptroller DiNapoli Releases School District Audits
… by $215,120. Tioga Central School District – Health Insurance and Special Education Cost Savings (Tioga County) … achieve cost savings by offering an acceptable health insurance buyout incentive in lieu of health insurance … could also save approximately $43,500 by providing select special education programs in-house. Find out how your …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases School District Audits
… bill for nonresident students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The … officials did not always comply with district policy to procure professional services. In addition, a review of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsOverview – Divorce and Your Benefits
… retirement benefits may be considered marital property and can be divided between the Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement … intended to be a substitute for New York law or the rules and regulations governing NYSLRS, which may change. NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/overviewComptroller DiNapoli Releases Municipal Audits
… , Town of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the … are properly performed and reviewed. Village of Liberty – Budget Review (Sullivan County) The significant … Library Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of Villenova and the Westmere …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 92-51
… to be used for the reimbursement is public or private. You ask whether an industrial development agency (IDA) may … travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending … equally to the proposed expenditures outlined in your letter. As is the case with IDA members and officers, there …
https://www.osc.ny.gov/legal-opinions/opinion-92-51