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Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mBrookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … purposes and were properly audited and approved prior to payment for the period July 1, 2016 through September 30, … Key Findings The Board appointed two of its members to audit claims rather than the entire Board as required by …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Tapestry Charter School – Procurement (2017M-203)
… our audit was to determine whether School officials used a competitive process to procure goods and services for the … 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Great Neck Union Free School District – Fuel (2016M-82)
… adequately control the District’s fuel assets. Review fuel daily sheets and investigate all variances. Perform a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… if the District has properly accounted for employee leave accruals for the period July 1, 2011, to March 31, … approximately $53.5 million. Key Finding We reviewed the leave accrual records for 10 of the 236 District employees with the highest accumulated unused leave balances, to determine if the employees’ unused accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsHauppauge Union Free School District – Overtime (2016M-70)
… The Hauppauge Union Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The … the District is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room … Review security staffing and determine whether work shifts can be rearranged to incorporate video room coverage into a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Canastota Central School District – Payroll (2016M-56)
… is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit period. The current fuel vendor did not deduct taxes from invoices because the District did not complete the required tax exemption forms. Key Recommendations File …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… $54 million. Key Findings IWS personnel do not measure or verify the amount of liquid/slush waste trucked-in for … all required analytical data tests to ensure waste discharge complies with discharge limitations. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Locust Valley Central School District – Competitive Quotes (2016M-131)
Locust Valley Central School District Competitive Quotes 2016M131
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Johnsburg Central School District – Payroll (2014M-174)
… Ensure that all employees and supervisors review and sign timecards or time sheets certifying that the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… to students were nutritious and prepared economically for the period July 1, 2013 through February 23, 2015. … five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled approximately $262,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Elmira Heights Central School District – Financial Condition (2014M-76)
Elmira Heights Central School District Financial Condition 2014M76
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Peekskill City School District – Financial Condition (2015M-191)
… Background The Peekskill City School District is located in the City of Peekskill, Westchester County. The District … Key Recommendation There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191Contractors or Consultants – Membership and Enrollment
… employees. Those who provide services as independent contractors or consultants are not permitted to join NYSLRS … you submit will be reviewed by NYSLRS. Independent contractors or consultants should not be paid on the payroll, … must be included on your retirement monthly report. Contractors and consultants should never be included on the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsState Comptroller DiNapoli Releases School District Audits
… awareness training. South Seneca Central School District – Online Banking (Seneca County) The board and district … from four vendors totaling $414,838. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities charged the State Education Department (SED) nearly $6 million for expenses that did not qualify for taxpayer reimbursement, State Comptroller Thomas P. … A Manhattanbased preschool for children with disabilities charged the State Education …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses