Search
Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… and bank reconciliations were not provided to the Board for review. The Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… to fund operations. Reduce surplus fund balance to comply with the statutory limit. Revise the reserve policy to … each reserve will be used. District officials disagreed with certain aspects of our findings but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Addison – Board Oversight (2024M-8)
… (Village) Board of Trustees (Board) provided adequate financial oversight. Key Findings The Board did not provide adequate financial oversight, obtain periodic financial reports, monitor the budget, investigate budget and … Addison Village Board of Trustees Board provided adequate financial oversight …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Contract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to … of this bid, each bidder and each person signing on behalf of any bidder certifies, and in the case of a joint … Statement on Sexual Harassment Prevention in Bids …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Berlin Central School District , Galway Central School … their money is being spent appropriately and effectively." Berlin Central School District – Vehicle Fuel Inventory …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Andover , Town of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In … P DiNapoli today announced his office completed audits of the Town of Andover Town of Caledonia Village of Lyons …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… district secretary, provided auditors with a credit card policy, but two other commissioners were not aware of the … District – Board Oversight (Oswego County) Foreign fire insurance money was placed in the district’s general fund … how the money was spent or the amount of foreign fire insurance money currently on hand. Furthermore, the board, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Economic and Demographic Trends – 2021 Financial Condition Report
… In calendar year 2020, the State lost over 955,000 jobs, a decrease of 10.0 percent compared to the decline … employment. New York City lost the highest percentage of jobs of any region (11.1 percent) while the Capital Region …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsState Comptroller DiNapoli Releases Municipal Audits
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget … any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Avoca Central School District – Payroll (2025M-14)
… officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 … District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 through … officials generally 1 paid employees’ salaries and wages accurately during the period. We also determined that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewWest Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Northeast Central School District - Payroll (2018M-140)
… contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Yates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings The Board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness training to staff. Hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38