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State Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bronxville … appropriations, exceeding the statutory limit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0Town of Oswego – Financial Condition and Information Technology (2017M-290)
… realistic estimates of revenues and expenditures based on historical trends or other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Fonda-Fultonville Central School District – Payroll (2015M-118)
… and resolve any payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… a population of approximately 350. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) … computer-assisted auditing techniques to identify areas for further review by an analyst. However, OMH generally does … parking accounts have operated with a cash deficit balance for at least four consecutive years and $429,420 of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Leaves of Absence – Regional State Park Police Plan
… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half … not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the …
https://www.osc.ny.gov/retirement/publications/1867/leaves-absenceVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Olean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven members. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Boquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … requirements. Officials did not procure: One purchase contract totaling $26,859, of 10 purchase contracts totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and financial software access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) … and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the … These overpayments occurred because the calculation of the service fees included certain revenues and other fees …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Cerebral Palsy Association of the Rochester Area, … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … for preschool special education services through rates set by SED. These reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualTown of Stafford - Procurement (2018M-134)
… procurement policy. Officials did not always obtain quotes in compliance with the procurement policy. The Town may … by reducing the thresholds for purchases requiring quotes in the procurement policy. Key Recommendations Review and … procurement policy and New York State General Municipal Law (GML). 1 Review the thresholds for the purchase of goods …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-stafford-procurement-2018m-134Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… schools with approximately 1,500 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementVestal Central School District – Financial Condition (2014M-08)
… for expenditures and the use of unexpended surplus funds and discontinue the practice of adopting budgets that result in appropriating unexpended surplus funds that will not be used to sustain District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08