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State Comptroller DiNapoli Releases School District Audits
… not locate three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Security Over Critical Systems
… center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … facility affiliated with the University at Buffalo, it plays a vital role in medical research. A core value of … respecting everyone’s right to confidentiality. ECMCC’s IT Security Architecture emphasizes key principles such as …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsComptroller DiNapoli Releases State Audits
… In April 2014, DED made a $16,250.00 advance payment to the LDC. Two months later, the LDC claimed the remaining … officials paid $6.8 million for a change order for one project that was not adequately supported. DHCR did not have … not appropriately reconcile fringe benefits at year end, moved funds in every non-personal services budget category …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOversight of Building Construction Site Safety
… with applicable codes, laws, and rules for construction site safety. The audit covered the period from January 2018 … of building construction sites, including construction site inspections and safety, and enforcement activity need to … had a total of 77 safety issues, including: not having a site safety manager; missing or incomplete site safety logs …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyState Comptroller DiNapoli Releases School Audits
… School District , Iroquois Central School District , Orchard Park Central School District , Port Jefferson Union … and has improperly restricted $245,000 in this reserve. Orchard Park Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… that the assessor granted but were included in the real property service software system with incorrect codes …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and the board did not ensure an annual audit was completed for the departments that received and/or disbursed funds. … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for non-instructional … District did not establish a policy or written procedures to ensure that all overtime hours worked were preapproved, … The audit was to examine the Districts overtime for noninstructional …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Chautauqua Utility District – Banking (2017M-121)
Chautauqua Utility District Banking 2017M121
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Perry Central School District – Financial Management (2017M-118)
Perry Central School District Financial Management 2017M118
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Schalmont Central School District – Financial Condition Management (2018M-15)
Schalmont Central School District Financial Condition Management 2018M15
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… totaled approximately $63.6 million. Key Findings School store deposits during 2015-16 were not made in a timely … and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… period July 1, 2014 through May 24, 2016. Background The Phelps-Clifton Springs Central School District is located in … the Towns of Arcadia, Hopewell, Junius, Lyons, Manchester, Phelps and Seneca in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… Funds are not always deposited in a timely manner. Bank deposit slips are usually not prepared by the ECA clubs as … are deposited in a timely manner. Ensure that bank deposit slips are prepared by the ECA. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesBabylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… District, which operates two schools with approximately 540 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… managed the billing, collection and enforcement of water and sewer charges for the period January 1, 2015 … The Town is governed by an elected five-member Town Board. Water and sewer revenue recorded during our audit period … Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, collected and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Dalton-Nunda Central School District – Separation Payments (2015M-142)
… through May 28, 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, … DaltonNunda Central School District Separation Payments 2015M142 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142