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Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… [read complete report – pdf] Audit Objective Determine whether Amherst … officials secured user account access to the network and managed user accounts and permissions in financial and student information applications. Key Findings District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Willsboro Fire District – Financial Controls (2014M-156)

… does not maintain running cash balances in the check book registers, maintain accounting records with cash … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… officials appropriated unrestricted fund balance as a financing source each year for the 2014-15 through 2018-19 … the District generated operating surpluses in three of those years, only a fraction was used to finance operations. After adding back the appropriated …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Opinion 92-36

… COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a … A county is not authorized by article 6 of the County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency …

https://www.osc.ny.gov/legal-opinions/opinion-92-36

Fredonia Central School District – Lead Testing and Reporting (S9-25-6)

… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … did not notify staff, parents and/or guardians of test results exceeding the lead action level, in writing, as … provide supporting documentation to confirm they reported test results that exceeded the lead action level to the local …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6

Oversight of Horizon and Crossroads Juvenile Centers

… Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged … New York City Public Schools (NYCPS, formerly NYC Department of Education) administers a full-time … centers. OCFS has certified Horizon and Crossroads to house youth at the two facilities. OCFS detention specialists …

https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centers

Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)

… City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals

DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules

… year: Baldwinsville Central School District (Onondaga County), Binghamton City School District (Broome), Brockport … (Lewis, Oneida, Oswego), Corning City School District (Chemung, Schuyler, Steuben), East Ramapo Central School …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rules

Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds

… Activities Water and Sewer Parking Facilities Totals Internal Service Funds ASSETS Current assets: Cash and … for business-type activities, the information in the "Totals" column on this statement flows directly to the …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

… was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements and whether claims were adequately … through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

NYS Comptroller DiNapoli Announces Coal Investments Under Review

… revenues from mining thermal coal – coal that is burned in power plants to produce electricity either directly for industries or to supply power grids. DiNapoli wrote the companies, asking for … on coal; setting long-term targets to reduce greenhouse gas emissions; improving climate reporting; and increasing …

https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-review

Poland Central School District – Lead Testing and Reporting (S9-25-20)

… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20

Village of Fredonia – Financial Condition (2025M-149)

… Fredonia (Village) routinely monitor financial operations and take appropriate actions to maintain the Village’s fiscal … complies with legal requirements, protects public funds and maintains transparency and public trust. The village board also should take … of Fredonia Village routinely monitor financial operations and take appropriate actions to maintain the Villages fiscal …

https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149

DiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds

… Central School District’s extra-classroom activities account and attempted to conceal her theft by substituting … checks from the school district retirees’ health insurance account, among other things. Students raise and spend … The Comptroller’s forensic analysis of the scholarship account revealed Smoulder’s manipulation. Smoulder pled …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-school

Implementation of the Dignity for All Students Act (Follow-Up)

… of the three recommendations included in our initial audit report, Implementation of the Dignity for All Students Act (Report 2016-S-28 ). About the … of the three recommendations included in our initial audit report Implementation of the Dignity for All …

https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … actionable lead levels were still in service without a test showing they were now below the lead action level or … that they notified staff, parents and/or guardians of the test results in writing, as required. Finally, the officials …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Glen Cove City School District – Lead Testing and Reporting (S9-25-17)

… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … lead levels were still in service without a follow-up test showing they were now below the lead action level or … against use. District officials did not report laboratory test results conducted for Cycle Two, including the results …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17

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