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Comptroller DiNapoli Releases School District Audits
… estimate appropriations for three line items: Board of Cooperative Educational Services (BOCES) special … and social security each year by cumulative totals of approximately $6.45 million. Auditors also reviewed the … Condition (Westchester County) Due to the planned shutdown of Indian Point Nuclear Power Plant, district officials are …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsCity of Geneva – Financial Management (2015M-105)
… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… calculate granted exemptions. Did not report the transfer of property with exemptions to the County as required. The … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all exemptions are …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… provide IT security awareness training for employees. As of February 27, 2018, leave balances for 31 of the 40 non-instructional employees tested (78 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonBolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls … is located in northeastern New York and has a population of approximately 51,600. The County is governed by the County …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Webb - Financial Oversight and Ambulance Services (2018M-161)
… financial operations. Ensured that ambulance services were provided in accordance with applicable laws. Key … financial operations and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… oversight of operations to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Newark Housing Authority – Information Technology (2017M-282)
… 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in … Board of Commissioners, provides affordable, quality housing to low-income individuals and families. Budgeted … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district public library. The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of … five elected officials. During the audit period, $187,318 was disbursed. Key Findings The Treasurer did not maintain … to the membership. The audit and approval of bills was not properly documented. Key Recommendations Ensure all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Nanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Canastota Central School District – Payroll (2016M-56)
… School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Millbrook Central School District – Claims Processing (2015M-48)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … Millbrook Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The … operates five schools with approximately 2,800 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… July 1, 2013 through October 31, 2014. Background The Discovery Charter School is located in the Town of Greece in … Discovery Charter School Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials … Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mThe Academy Charter School – Board Oversight (2014M-295)
… Purpose of Audit The purpose of our audit was to examine School operations in relation to the approval … the control of the local school board. The School, which was established in 2008 under State University of New York …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… budget or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. Ensure the Project was monitored and change orders were reviewed and approved. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204