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State Comptroller DiNapoli Releases Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsMcGraw Central School District – Fund Balances (2017M-248)
… 2015 through June 30, 2017. Background The McGraw Central School District is located in the Village of McGraw in … McGraw Central School District Fund Balances 2017M248 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Churchville-Chili Central School District – Financial Management (2015M-354)
… the limit in each year. The Assistant Superintendent for Business provides the Board with an annual reserve report … the reserve balances and planned uses, but does not address the establishment of each reserve, specific funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354New Hartford Central School District – Payroll (2021M-149)
Determine whether New Hartford Central School District (District) officials ensured the District accurately paid employees’ salary and wages.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hartford-2021-149.pdfWest Valley Central School District – Financial Management (2013M-178)
… through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The … West Valley Central School District Financial Management 2013M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Malone Central School District – Payroll (2017M-278)
… accurately paid during the period July 1, 2016 through October 31, 2017. Background The Malone Central School … Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… of fundraisers and end-of-year contests into her personal account before remitting to the treasurer. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities … of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and Nassau … Various State statutes require the New York State Comptroller to approve the terms and …
https://www.osc.ny.gov/debt/approvalsFairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Potsdam Central School District – Payroll (2016M-161)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February … Potsdam Central School District Payroll 2016M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … Monitor the procurement of professional services to ensure compliance with Board-adopted policies and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Red Hook Central School District – Follow Up (2007M-66-F)
… five elected members. Expenditures exceeded $46 million for the 2011-12 fiscal year. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fElizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… through September 30, 2015. Background The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168State Contract and Payment Actions in April
… entrance and campground water system at Watkins Glen State Park in Schuyler County. $1.2 million with United Paving … to renovate the Central Mall at Jones Beach State Park in Nassau County. Department of Transportation $13 …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in June
… retaining walls in New York City. $11.2 million with Crane Hogan Structural Systems, Inc. for access improvements and a …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-juneHamburg Central School District – Capital Project (2014M-129)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2010 through March … were not properly informed prior to voting on the Project proposition. Certain items in the Summary were not … and site work contracts, which was not part of the Project’s original scope. The Board President did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Germantown Central School District – Financial Management (2013M-230)
… $2.7 million for the period, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of each ensuing year’s budget. … approximately $1.1 million to the District’s reserves with no documented plan or justification for the excessive funding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… limit for the past three fiscal years by an average of $2.7 million. District officials have allowed reserve balances … planned use of fund balance to avoid levying taxes at a level greater than necessary. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362