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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period … The School accurately billed the school districts of residence. The School maintained adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Cicero Fire District – Financial Condition (2023M-132)
… were timely, accurate, and contained the necessary information it needed to properly monitor the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… during the first quarter of the state fiscal year gave way to declines in the second quarter,” DiNapoli said. “Our … ensuring the strength of the fund for generations to come.” The Fund's value reflects retirement and death … by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseBrunswick Central School District – Financial Condition (2014M-002)
… through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, … and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… accurate estimates based on the most current and accurate information available for revenues and expenditures to ensure …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured that water, … go undetected. Village officials did not designate someone to approve adjustments and did not ensure that an audit log … and electric duties of billing, collecting and recording to the extent practical and provide oversight and an …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Crown Point Fire District – Board Oversight (2024M-29)
… images for 19 months. As a result, the Board’s ability to assess and monitor the District’s financial activity was … in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of the State Comptroller … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Crown …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesHarborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… approximately $11,000, was not sufficiently itemized to clearly identify the quantity or cost of items purchased. … the faculty auditor (auditor) was not overseeing ECA funds to verify the accuracy and completeness of the records and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether Pembroke …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154