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Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Silver Creek Central School District – Financial Condition (2015M-321)
… The Silver Creek Central School District is located in the Towns of Hanover and Sheridan in Chautauqua County and the Town of Brant in Erie County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Hannibal Central School District – Financial Condition (2017M-23)
… through August 31, 2016. Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The … Hannibal Central School District Financial Condition 2017M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23NYS Travel Information
… Travel Guidelines OGS Net Card Memo : Memo issued by OGS … necessary changes to the State's credit card program Travel Manual Travel FAQs Guide to Financial Operations (See Chapter XIII, … Resources for agencies supervisors and employees related to travel expenses …
https://www.osc.ny.gov/state-agencies/travelNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… The Board and Committees failed to perform adequate annual audits. The Financial Secretaries did not approve vouchers in … and financial requirements. Perform thorough and timely audits of the financial records on an annual basis. Authorize …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Delaware County – Third-Party Contractual Services (2014M-287)
… $129.6 million. Key Findings The procurement policy does not require that contracts be awarded through the use of … that the code of ethics is being followed and ensure that any potential conflicts of interest are properly documented …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … fiscal year totaled $22 million. Key Findings The Board has not adopted policies addressing electronic banking …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overAlden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. … the annual budget. Review all reserves at least annually to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period of July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialHenry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract with a not-for-profit …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… financial operations. The day-to-day financial operations are conducted by the school’s Coordinator of School … budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues from … resident school districts, School meals and field studies are properly billed, collected, recorded, and reported. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Middle Country Public Library – Treasurer (2015M-291)
… Library’s Treasurer position for the period July 1, 2014 through June 30, 2015. Background The Middle Country Public … or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and the … of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… 1, 2015 through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of … State, distinct and separate from the hamlet of Franklin Square, Nassau County, in which it is located. The District … Franklin Square and Munson Fire District NonFirefighting Vehicles …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Comptroller DiNapoli Releases State Audits
… An initial report issued in September 2009 determined that while the MTA's constituent agencies are required to …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Area #2 – IT Security Training and Awareness – Information Technology Governance
… training should explain the proper rules of behavior for using your IT systems and data and communicate the … with which they have been entrusted at greater risk for unauthorized access, misuse or abuse. For example, without training and awareness, employees may …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessState Comptroller DiNapoli Releases Municipal & School Audits
… (Chemung County) District officials did not establish or adopt up-to-date long-term capital and financial plans. The district had five vehicles at or beyond their useful life estimates in 2025. Auditors … $971,000 as of Dec. 31, 2024. If all five vehicles at or beyond their useful life estimates were replaced in 2025, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… District teachers Jason Cecile and Nichole Murray must pay the United States $31,872.90 to resolve allegations that they submitted false timecards in connection with the school district’s Twilight Program. "These individuals shamelessly stole from the very students they were supposed to be helping. My thanks …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecards