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Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355State Comptroller DiNapoli Releases School Audits
… Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon Central School … Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
Fulton City School District NonPayroll Cash Disbursements 2017M144
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Inc. is a not-for-profit organization which is located in the Town of Malta, in Saratoga County, and provides fire protection to residents … of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialAmityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key Recommendations Implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Holland Central School District – Financial Management (2015M-58)
… July 1, 2009 through February 3, 2015. Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie … Holland Central School District Financial Management 2015M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58Lewiston-Porter Central School District – Financial Condition (2014M-202)
… The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … Findings The Board used fund balance as a financing source in the annual general fund budgets until it was nearly … used two reserves to help fund general fund operations during the 2012-13 fiscal year. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Village of Pittsford – Board Oversight (2017M-51)
Village of Pittsford Board Oversight 2017M51
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … for each of the 22 months in our audit period by an average of $15,700. Employees made 12 credit card purchases …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeIsland Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls … IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, … cycle. Implement a policy that requires District officials to conduct annual physical inventory counts, update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetCity of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… 30, 2012. Background The Oppenheim-Ephratah Central School District (District) is located in the Towns of … OppenheimEphratah Central School District Business Office Operations 2013M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsTown of Dayton – Financial Condition (2013M-90)
… members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately … funds that are excessive. Key Recommendations Correct the accounting records to properly reflect the amount the highway …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90State Comptroller Dinapoli Releases Municipal Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… and the established internal controls over the Village’s information technology (IT) system for the period June 1, … Village of Spring Valley Financial Activities and Information Technology 2012M180 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… period July 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the … the Town of Cayuta in Schuyler County; the Towns of Spencer, Barton and Tioga in Tioga County; and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233Richfield Springs Central School District – Financial Condition (2014M-83)
… that can be used to offset budgetary shortfalls in the near term. Key Recommendations Continue to monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83City of Norwich - Emergency Medical Services Billing (2019M-112)
… billed appropriately in accordance with the adopted rate schedule. Routinely reconcile billings to medical services …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-and