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State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsCircleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the composition of the labor force and recent immigration enforcement actions by the federal government have the … spending, it also has a critical administrative and regulatory role through its Department of Buildings (DOB), …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsWalton Fire Department – Financial Operations (2017M-242)
… of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities … District residents. The Department is governed by five elected officials. During the audit period, $187,318 was … Bank accounts were not reconciled and reported to the membership. The audit and approval of bills was not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Johnsburg Central School District – Payroll (2014M-174)
… timekeeping. Employees did not consistently punch in or out to record times they reported for and left work. District officials did not review employee time … for timekeeping. Ensure that all employees punch in or out when using the timekeeping system. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Medina Central School District – Reserve Funds (2014M-155)
… $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve funds have excessive balances. The Board underestimated revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, … Findings District officials did not consistently adhere to written policies for obtaining competitive quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Southern Cayuga Central School District – Financial Management (2015M-224)
Southern Cayuga Central School District Financial Management 2015M224
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and necessary levels for reserve funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Village of Fayetteville – Information Technology Policies (2017M-47)
… and password security management. Ensure that users who have left Village employment have their access rights removed. Provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… through October 31, 2013. Background The Cambridge Central School District is located in the Towns of Cambridge, Easton, … an elected five-member Board of Education and operates one school, with approximately 885 students. Budgeted … Cambridge Central School District Internal Controls Over ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomTown of Newfane – Supervisor's Financial Records (2017M-7)
… reports to the other Board members. A property tax payment totaling $3,365 was returned by the bank for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Schenevus Central School District - Financial Condition (2018M-83)
… funding. Complete a cost-per-meal equivalent analysis and explore methods for increasing revenues and decreasing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83State Agencies Bulletin No. 1434
… the 2015 calendar year-end procedures for taxable travel reimbursement. Background Taxable travel reimbursements … XIII, Section 4.E . OSC Actions Each month, taxable travel reimbursement data is transferred from the Statewide … respectively. OSC Actions (Year-end) Any taxable travel reimbursement paid by the SFS from December 5, 2015 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1434-year-end-procedure-taxable-employee-expense-reimbursementsEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Easter Seals New York Easter Seals NY on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-243
… Purpose To provide agency instructions for processing the 2016 … 11/30/16 (Administration PP17L Pay End Date) are eligible to receive the one-time lump sum bonus payment. Bargaining … above criteria on 04/30/16 whose employment expired prior to 07/01/16 are eligible for the payment if they are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… Davidson dealer; $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… said. “This is especially disappointing because many seniors have suffered from isolation and restrictions imposed … Office for the Aging to act on our recommendations. Our seniors deserve better.” NYSOFA’s mission is to help New York …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsComptroller DiNapoli Releases Municipal Audits
… work. The Board did not audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s … (2018M-274) County officials did not seek competition for aggregate purchases from nine vendors totaling … County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-audits