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State Comptroller DiNapoli Releases School District Audits
… data loss or prevent a serious interruption of services. Scarsdale Union Free School District – Overtime (Westchester …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1899
… after the SFS blackout period ends. AC-230s submitted to reverse the overpayment in PayServ will continue to be … audited by OSC. However, AC-230s will not be processed to reverse the paycheck in PayServ until the corresponding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsComptroller DiNapoli Releases School Audits
… Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited … used diminishes the transparency of the budget process. Roosevelt Union Free School District – Competitive Quotations … Free School District Rome City School District and the Roosevelt Union Free School District …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School … and the Onteora Central School District . “In an era of limited resources and increased accountability, it’s … vacation time did not show beginning and ending balances of vacation time available. Holland Central School District – …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsChild and Dependent Care Credit
… our examination was to identify potentially inappropriate Child and Dependent Care credits (credits) processed by the Department of … to pursue legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the … our examination was to identify potentially inappropriate Child and Dependent Care credits credits processed by the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) … Determine whether the KenmoreTown of Tonawanda Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Newark Valley Central School District – Procurement (2022M-60)
… services totaling $44,401. Compare billed prices to the awarded contract prices and overpaid for cleaning supplies by … procuring goods and services. Compare billed prices to awarded contract prices to ensure the District is billed the … reasonable intervals to use a request for proposal (RFP) process to obtain proposals for professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding other …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Killawog Fire District – Controls Over Financial Operations (2013M-111)
… ensure that financial activity was properly recorded and reporte …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Town of Hamburg - Finance Office (2023M-109)
… [read complete report – pdf] Audit Objectives Determine whether the Town … and for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases totaling …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… complete report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to increase … to programs and services provided at selected Town facilities. Key Findings Of the 865 applicable physical … Assess whether Town of Tonawanda Town officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… The former Supervisor did not perform his financial duties and did not monitor the work performed by the firm he … to act as Director of Finance, resulting in incomplete and inaccurate financial records and significant control weaknesses: Monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… and investigation records as required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). As a result, … Perform required testing in accordance with New York State Department of Agriculture and Markets regulations and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or canceled checks. The Treasurer does not … annual financial reports with OSC within 60 days after the close of the fiscal year. Review bank statements, canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… CFOs’ records and the Village’s fiscal activities. As a result, taxpayers and interested parties could not assess the … the Office of the State Comptroller OSC and reported the result …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Irvington Union Free School District – Information Technology (2016M-266)
… purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through external mail servers. District staff are able … Consider the risk of allowing users to access personal email through external mail servers and amend the email …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
Salem Central School District Internal Controls Over ExtraClassroom Activity Funds 2013M394
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… and improperly delegated check signing authority to all Board members. The Board, despite having no authority to … compensation payments and explore the potential to recoup all or part of the payments already made. Conduct a deliberate, thorough and timely audit of all claims prior to payment and ensure that all checks are …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processing