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Vestal Central School District – Fund Balances (2017M-91)
… Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which … District officials consistently overestimated expenditures and appropriated fund balance that was not used. Three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of Fabius, LaFayette, Onondaga, Otisco, Spafford and Tully in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … for the 2015-16 fiscal year totaled approximately $71.9 million. Key Findings Three employees were paid $4,850 more … employees and District officials to ensure that separation calculations were reviewed, approved, accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119East Quogue Union Free School District – IT Asset Management (S9-22-8)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Thousand Islands Central School District – Purchasing (2016M-283)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… July 1, 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationSaratoga Springs City School District – Procurement (2023M-25)
… School District (District) officials procured goods and services according to Board of Education (Board) policies and … 30 contracts totaling $1.2 million). Maintain contract pricing documentation for 13 contracts (43 percent) totaling … and directly supervises the purchase order approval process when others use his signature. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Akron Central School District – Controls Over Compensatory Time (2014M-24)
… and submitted forms have not always included sufficient detail to support the time earned. Key Recommendations … are submitted in a timely manner and include appropriate detail. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Chappaqua Central School District - Fixed Assets (2022M-186)
… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets totaling $220,708 were not recorded on the District’soriginal asset list. 18 assets totaling $25,022 did not have asset tags, as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… report – pdf] Audit Objective Determine whether Broome-Delaware-Tioga Board of Cooperative Educational Services … broome delaware tioga BOCES audit …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRensselaer County – County Bridge Maintenance (S9-13-6)
… are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Fleischmanns – Water Fund (2013M-151)
… was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. … which is funded mainly through real property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was $136,165. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it adopted budgets because it … Did not adopt a multiyear financial plan, capital plan or fund balance, reserve or budgeting policies. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24State Comptroller DiNapoli Releases School District Audits
… School District – Network Access Controls (Seneca County and Wayne County) District officials did not ensure that the … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … to increased reliance on a remote learning environment and administrative operations due to the COVID-19 pandemic. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Hammond – Town Clerk Operations (2014M-350)
… Collector. Key Findings The Clerk did not retain source documents to support property tax payments received and did … stubs or duplicate receipts and retain these source documents. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Dayton – Audit Follow-Up (2019M-221-F)
… was to assess the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the … was to assess the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f