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New Hartford Central School District – Payroll (2021M-149)
… ensured the District accurately paid employees’ salary and wages. Key Findings Our audit found that District … officials accurately paid $3.1 million in salaries and wages to the 48 employees we tested, in accordance with … clerk who could add new employees to the financial system and was responsible for adding and changing salaries and pay …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … all projects prior to approval or monitor the performance of businesses that received financial benefits. Officials did … our comments on issues raised in the IDA’s response letter. … Determine whether officials appropriately evaluated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaHealth and Safety of Children in Foster Care (Follow-Up)
… issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTully Central School District – Financial Management (2016M-359)
… Background The Tully 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 two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCounty of Cortland – Departmental Operations (2013M-157)
… December 12, 2012. Background Cortland County is located in central New York State and has a population of … and incurring an average of more than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a … year depending on the number of additional officers hired in the jail and road patrol. The County is not imposing …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Groton Central School District – Financial Management (2014M-288)
… School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County, the Town of Homer in Cortland County and the Towns of Locke and Summerhill in Cayuga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Churchville-Chili Central School District – Financial Management (2015M-354)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the period July 1, 2012 through … million. The District reported year-end unrestricted fund balance that complied with the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Monticello Central School District – Budgeting (2014M-97)
… through October 2, 2013. Background The Monticello Central School District is located in the Towns of Bethel, … reserves in compliance with statutes. … Monticello Central School District Budgeting 2014M97 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe County. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Lindenhurst Union Free School District – Credit Cards (2016M-179)
… with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Pembroke Central School District - Investment Program (2023M-130)
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Eden Central School District – Capital Project Management (2024M-83)
… whether the Eden Central School District (District) Board of Education (Board) and District officials provided sufficient oversight of and managed the District’s 2022 capital project (project) … in the project proposition or subsequently communicated to voters. As a result, voters were not afforded the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… whether the Madison County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether … required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Town of Allen – Town Clerk Collections (2024M-120)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Comptroller DiNapoli Releases School Audits
… Board of Cooperative Education Services . “In an era of limited resources and increased accountability, … 4 percent statutory limit on unrestricted fund balance. In addition, the district did not have proper documentation … fund balance deficits for four consecutive fiscal years, in part, due to shortfalls in budgeted tuition revenue. To …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor … As of June 2017, there were approximately 2,630,000 K–12 public school students enrolled in New York State. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsOpinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-12
… by L 1992, ch 708, govern the deposit and investment of public funds of "local governments". For this purpose, a … government is defined to include municipal corporations, school districts, BOCES, district corporations, special improvement districts, public libraries and IDAs (General Municipal Law, §§10[1][a], …
https://www.osc.ny.gov/legal-opinions/opinion-95-12