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New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… audit was to examine the District’s financial condition for the period July 1, 2013 through May 14, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Fort Edward Union Free School District – Financial Condition (2015M-67)
Fort Edward Union Free School District Financial Condition 2015M67
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67New Rochelle City School District – Financial Condition (2013M-377)
… on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Scarsdale Union Free School District – Information Technology (2016M-252)
… The Scarsdale Union Free School District is located in the Town of Scarsdale in Westchester County. The District, which operates seven … $148 million. Key Finding Our audit disclosed areas in need of improvement concerning IT controls. Because of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… the Town of Junius in Seneca County and the Town of Phelps in Ontario County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Wantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Bellmore Union Free School District – Payroll (2023M-129)
… Determine whether Bellmore Union Free School District District officials approved supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGold Coast Public Library District – Claims Audit (2014M-237)
… Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was created by … to provide library services to residents of the North Shore School District, excluding the Village of …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Pine Valley Central School District - Financial Management (2019M-35)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed finances by ensuring … the statutory limit by more than $1.8 million. Despite the District generating operating surpluses totaling almost $2.2 … use excess funds in a manner more beneficial to taxpayers. District officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Harborfields Central School District – Claims Processing (2016M-38)
… vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… supporting documentation and were properly audited before payment. Key Findings District officials did not comply with … adequate supporting documentation and are audited before payment. District officials generally agreed with our … supporting documentation and were properly audited before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Baldwinsville Central School District – Fuel Inventory (2022M-106)
… assigned. As a result, officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers … District may have been overbilled for 2,518 gallons valued at $6,181. Maintain perpetual fuel inventory records and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Lindenhurst Union Free School District – Collections (2024M-24)
… officials did not ensure that funds collected from all recreational and educational programs were properly … totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24State Comptroller DiNapoli Releases Municipal & School Audits
… ensure that all disbursements were made as authorized or for an appropriate purpose. City of White Plains – Sexual … payments to 12 employees that were either inaccurate or not authorized by the board. Rapids Fire Company – Credit … However, the collections were not always deposited or remitted in a timely manner. In addition, the clerk did …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … or other governments (for example, to fund an annual award or scholarship), will be reported as private … Trust Fund TE. These changes should be reported in your annual financial report as an addition or deduction from …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsMaine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key … limit. Key Recommendation There are no recommendations for this budget review. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Executive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… indicted on second-degree grand larceny and second-degree criminal possession of stolen property. She was arraigned today, July 6, 2016, before Bronx Supreme Court Justice Steven Barrett. Bail was set at $30,000 cash and an … five years to create a 21st Century Community Learning Center. The State Comptroller's Office audited Russell in …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grant