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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… six schools with approximately 3,200 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictLyncourt Union Free School District – Financial Condition (2016M-62)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Village of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … totaling approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… officials monitored the electricity rates and ensured the utility bills were accurate, officials may have reduced BOCES … the new bid through a competitive process or the local utility company (LUC), which could have saved BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andHerkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… renovations. Borrowed project funds early, resulting in about $89,000 in unnecessary additional interest costs. Entered into a … purchase order by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectLe Roy Central School District – Reserve Funds (2022M-110)
… District’s reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not … replenished. Could not demonstrate that $2 million held in four reserves was reasonable or needed. For example, as of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Transportation – 2022 Financial Condition Report
… Highway Conditions Improve Slightly for the Second Year in a Row The State is responsible for maintaining more than … lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… complete inspection and investigation records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… complete report – pdf] Audit Objective Determine whether the Seneca County (County) Department of Weights and Measures … and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records. The handbook did not require salaried employees to prepare time …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… President had sole control of the foreign fire insurance (FFI) bank account instead of the Treasurer as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Rhinecliff Fire District – Board Oversight (2024M-154)
… investment policy or procurement policy, as required by New York State General Municipal Law (GML) sections 806, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Comptroller DiNapoli Releases School District Audits
… are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and liability, and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not … that the required annual audit is performed and that Form 990 is prepared and filed in a timely manner. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and extra-classroom … The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra