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Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

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

… 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the Board of Education which comprises nine … and paid on the payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and …

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

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

… operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is … vendor to submit records to support the total number of daily route miles used in calculating the District’s annual …

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

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

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)

… 1, 2012 through February 18, 2016. Background The Clarence Central School District is located in the Towns of Amherst, … Clarence Central School District Financial Condition 2016M128 …

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

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

… From fiscal years 2012-13 through 2014-15, the Board and BOCES officials consistently overestimated appropriations … its reserves without adequate disclosure to the public and the districts and overfunded three reserves. BOCES has restricted more than …

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)

… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego … in Lewis County. The District, which operates five schools with approximately 2,300 students, is governed by an elected …

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

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

… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …

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

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

… at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, Kortright and Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by an …

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

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

… adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background The … written procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, … appropriate segregation of duties amongst Business Office staff where possible and also implemented various reviews of …

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

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… in the world. My brother James and I are grateful for the expressions of support offered by so many and for the many kindnesses shown to our father … p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Beacon City School District – Information Technology (2023M-143)

… complete report – pdf] Audit Objective Determine whether Beacon City School District (District) officials ensured … Determine whether Beacon City School District District officials ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143

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

… test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces … and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a …

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

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… complete report – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s … greater savings by modifying the terms of the program. For example, the District should review the eligibility …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling $310,865. … forecasts or ensure interest rate quotes were solicited to maximize interest earnings. Key Recommendations Develop … funds are invested in legally permissible investments to maximize interest earnings. BOCES officials generally …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… Audit Objective Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We found: The former Supervisor did not provide oversight of the bookkeepers, who …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… complete report – pdf] Audit Objective Determine whether Amherst Central School District (District) officials secured … audit school district Amherst …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

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

… “As we embark on a new year and legislative session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of this state … State Comptroller Thomas P DiNapoli Statement on 2023 State …

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