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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)

… Purpose of Audit The purpose of our audit was to review BOCES’ financial management practices for the … BOCES increased its reserves without adequate disclosure to the public and the districts and overfunded three … than $15 million in funds that should have been returned to the component and participating districts. Key …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial

Camden Central School District – Financial Condition (2016M-51)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Ripley Central School District – Cost Savings and Budgeting (2014M-361)

… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … Ripley Central School District Cost Savings and Budgeting 2014M361 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361

Clarence Central School District – Financial Condition (2016M-128)

… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities … surpluses and excess fund balance, the District continued to increase the tax levy by approximately 3 percent each … of annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128

Barker Central School District – Purchasing (2016M-208)

… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address

… Thomas P DiNapoli Statement on 2023 State of the State Address …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address

Brighton Central School District – IT Asset Management (S9-22-6)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent. We selected 55 IT … interactive display (unknown costs) were not inventoried. In addition, annual inventories were not conducted, and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

Village of Cohocton – Cash Receipts (2015M-63)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … Key Recommendations Certify the list of unpaid taxes to be relevied. Perform the required annual audit of the … of a certified public accountant or public accountant to conduct the audit. Issue duplicate receipts where no other …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Scarsdale Union Free School District – Overtime (2022M-105)

… including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime payments could …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… the District’s annual expenditures; for the 2011-12 fiscal year these costs totaled approximately $28 million or 78 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… of our audit was to determine if internal controls over Business Office operations were appropriately designed and … The District established adequate internal controls over Business Office operations. Board policies and written … had developed appropriate segregation of duties amongst Business Office staff where possible and also implemented …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton … District operates no schools and has two students for whom it pays tuition to attend a neighboring school district. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Franklin Square Union Free School District – Fund Balance (2016M-129)

… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Wallkill Central School District – Financial Management (2015M-294)

… Review reserves to determine if the amounts reserved are justified, necessary and reasonable. Develop a plan to …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Holland Patent Central School District – Fuel Inventory (2023M-141)

… to fuel buses. This reduces accountability and increases the risk that fuel could be stolen or misused without … fuel inventory records and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141