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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 neighboring District for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Purpose of Audit The purpose of our audit was to determine if internal controls over Business Office … were appropriately designed and operating effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The Oppenheim-Ephratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of the District’s financial … through December 3, 2015. Background The Greene Central School District is located in the Towns of Coventry, German, … million. Key Findings The Board did not adopt a reserve policy that established reserves to be used, how they would …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … the Board periodically assessed four of the six reserves for necessity. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 … did not maintain adequate supporting documentation for cash collections totaling $38,377. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomCooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionLake George Central School District – Internal Controls Over Payroll (2013M-122)
… established effective internal controls over payroll for the period July 1, 2011, through January 31, 2013. … significant portion of the District’s annual expenditures. For the 2011-12 fiscal year these costs totaled approximately … of expenditures. Key Finding We commend District officials for establishing and implementing strong internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Moriches Union Free School District -- Budget Review (B17-7-4)
… of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the local government is authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $37 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… through March 31, 2016. Background The West Babylon Union Free School District is located in the Town of Babylon, … to move toward the industry standard. … West Babylon Union Free School District School Lunch Operations 2016M243 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… members employed by the District . For the 2021 calendar year, we found the District could have saved $73,966 if it …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsPleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and … needs and financing sources for a minimum three-to five-year period. Review water and sewer rates to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown 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 … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeOil Spill Fund
… victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss. How to Make a … any documents that you think may prove your damages. Mail everything to our address by certified mail. Other …
https://www.osc.ny.gov/about/oil-spill-fundArchived Data and Publications
… , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Not Filed and Inconclusive: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 All Data Worksheet in Excel: 2012 , 2013 , 2014 , 2015 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Town of Ausable , Fishers Island Waste … Thomas P DiNapoli today announced his office completed audits of the Town of Ausable Fishers Island Waste Management …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Broadalbin-Perth Central … were transferred to reserves at the end of each fiscal year, resulting in real property taxes that were higher than … York State Comptroller Thomas P DiNapoli today announced his office completed audits of the BroadalbinPerth Central …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, budget transparency and … not report the receipt or disbursement of private funds in its reports to either the State Education Department or … check stock was not safeguarded because it was kept in an unlocked filing cabinet in the secretary’s office and …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Erwin , Town of New Hartford and the Town of Oswego . "In today's fiscal climate, budget transparency and … Instead, the court clerk kept an annual check register in a computerized spreadsheet that detailed deposits and … appropriately sought competition for nearly $1.4 million in purchases that were over the competitive bidding …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0