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Newfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Optional Service Credit Purchase Payments – Enhanced Reporting
… If members choose to purchase credit for additional previous public service, they have the option to pay the required contributions, plus interest (if … sum payment; Transferring funds through a direct trustee-to-trustee transfer from an eligible retirement tax-sheltered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… a loud message to Amazon that they want the company to do more to address racial diversity, equity and inclusion. … continue to press Amazon to take an independent look at how it is addressing racial justice and equity, just as other …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonTown of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Hammond Central School District – Financial Management (2024M-70)
… – pdf] Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… Determine whether Exploration Elementary Charter School for Science and Technology (School) officials ensured … disbursements (disbursements) were supported and for appropriate School purposes, properly reviewed and approved. Key Findings School … Determine whether Exploration Elementary Charter School for Science and Technology School officials ensured …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollSyracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Town of Perinton - Financial Management and Information Technology (2017M-232)
… Adopted unrealistic budgets and accumulated $24 million in unsubstantiated reserves. Has not developed comprehensive … or provide IT security awareness training to employees. In addition, we communicated sensitive information technology …
https://www.osc.ny.gov/local-government/audits/town/2018/06/29/town-perinton-financial-management-and-information-technology-2017m-232Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… may be impacted due to decreased enrollment, resulting in decreased revenues. District officials did not: Perform budget transfers resulting in appropriations exceeding budgeted line items averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementDundee Central School District - Information Technology (2018M-74)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … agreed with our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Village of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Southold Union Free School District - Leave Accruals (2018M-113)
… tracking leave accruals is not reliable. We found errors in accrual records for 70 percent of the employees tested, … properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a total of 9.5 days …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113Panama Central School District – Financial Management (2016M-271)
… Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Brasher Falls Central School District – Payroll (2016M-57)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Accounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … Updated Guidance for Paying Sales Tax and Freight Amounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 … 2016. Background The Greenburgh-Graham Union Free School District is located in the Town of Greenburgh in Westchester County. The District, which operates two schools with approximately 335 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mQuestar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… (BOCES) is an association of 22 component school districts in Columbia, Greene and Rensselaer Counties and one … million. Key Finding The BOCES procured goods and services in accordance with its policy and statutory requirements. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361