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South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … for the District’s capital project. They both worked on the project as part of their private employment and the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Travel Advisory No. 12
… updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageBayport Fire District – Credit Card Use (2016M-394)
… the Board provided adequate oversight of the issuance and use of the District's general purpose credit cards for … District is a district corporation of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire protection and emergency services to approximately 8,900 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the … Adopt a comprehensive written reserve fund policy and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Minerva Central School District – Financial Condition Management (2020M-60)
… of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to … operations. Unrestricted fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six independent audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60DiNapoli Honors Hispanic Leaders
… honored five Hispanic leaders for their contributions and leadership, including: Dr. Sarah Brewster, chief director of Services and Operations of Circulo de la Hispanidad, who oversees services for children, adults and families at the Circulo Center. Hon. Phil Ramos, deputy …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersSodus Central School District – Financial Management (2016M-392)
… Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Randolph Academy Union Free School District – Financial Management (2015M-248)
… operating in the Town of Randolph in Cattaraugus County and the Town of Hamburg in Erie County. The District, which … Key Findings The Board has not adopted written policies and procedures to help guide the tuition billing and collection process. The District received reconciled …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mHannibal Central School District – Financial Condition (2017M-23)
… The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is governed by an … expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 … multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Collins Central School District – Financial Management (2016M-189)
… the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two … approximately $15.5 million. Key Findings The Board and District officials did not adopt reasonable budgets or ensure that fund balance and reserves were managed in accordance with statutes. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Amherst Central School District –Financial Condition (2016M-167)
… Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates … $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The … improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Audit The purpose of our audit was to review the process and procedures to procure professional services for the … is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesWestern New York Maritime Charter School – Financial Operations (2015M-124)
… our audit was to examine the School’s student enrollment and billing processes and purchasing practices for the period July 1, 2013 through … of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Dansville Central School District – Separation Payments (2016M-102)
… Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta in Livingston County, and the Towns of Dansville and Wayland in Steuben County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Corning City School District – Procurement (2016M-222)
… City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of Bradford, Campbell, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Greater Amsterdam School District – Financial Condition (2016M-110)
… is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the Town of … in Fulton County; portions of the Towns of Duanesburg and Glenville in Schenectady County; and a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. The District, … approximately $33.9 million. Key Findings The Board and District officials did not prepare accurate budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Photos: State Comptroller DiNapoli Visits Wyoming County Farm
… farm is located on 750 acres in Silver Springs and produces milk, as well as corn, alfalfa, wheat and oats. "Farms such as Silver Meadows provide jobs and critical tax dollars to local communities, while also …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmTown of Harpersfield – Claims Auditing (2024M-71)
… claims to determine whether the claims represented actual and necessary expenditures and whether proposed payments were for valid purposes. Of the … the audit period, we reviewed 124 claims totaling $400,604 and determined that: The Board did not properly audit …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Castile – Tax Collection Remittance (P1-24-23)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Clerk did not … $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23