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Holland Patent Central School District – Fuel Inventory (2023M-141)
… reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a control system that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… officials identified, reported and implemented needed remediation to reduce lead exposure in potable water … did not properly identify, report or implement needed remediation to reduce lead exposure in potable water outlets … days after the required deadline, subsequent testing after remediation efforts was not reported, and officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… Objective Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareState Comptroller DiNapoli Releases Municipal & School Audits
… City of Niagara Falls – Sexual Harassment Prevention (SHP) Training (Niagara County) SHP training was not provided to all employees and elected … and Nassau Counties) District officials did not properly record, tag and account for capital asset purchases. As a …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Shenendehowa Central School District – Longevity Payments (2023M-165)
… District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved. Key Findings District officials did not ensure longevity payments for employees separating from service were accurate, … Determine whether Shenendehowa Central School District District officials ensured longevity payments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated Fiscal Reports (CFRs) were … Claiming Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on TLC’s CFRs for the two fiscal years ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … $466,960, but could not provide documented evidence for how or why those vendors were selected. Iroquois Central … how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 contracts, …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded and instead MUST be … Transfers to Other Funds” in the sending (debit) journal entry chartstring and 36310 “Transfers from Other Funds” in the receiving (credit) journal entry chartstring. The total amounts for Transfers To and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… audit was to review the District’s employee compensation and benefits transactions with the aid of computer-assisted … through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in Cayuga …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… accrual payments, including $47,673 in overpayments to the Interim Superintendent. The Interim Superintendent was responsible for certifying the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and the Thousand Islands Central School District . State Comptroller DiNapoli has made it a priority to audit … annually spend approximately $60 billion in federal, state and local funds. For additional background or a comment …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOdessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/odessa-montour-2019-164.pdfMoravia Central School District - Fuel Inventory (2019M-183)
Determine whether District officials adequately safeguarded and accounted for fuel purchases.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia-2019-183.pdfValue of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… Industrial Development Agencies (IDAs) reported 4,320 active projects valued at $109 billion for 2019, a 3.3 … increased by 48 percent since 2009, while the number of active projects has declined by six percent over the same … DiNapoli. “IDAs reported an increase in the total value of active IDA projects for 2019, continuing an upward trend …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… were preserved in their original format, intact, in a directory or filing system to maintain the records’ integrity, as required. Adopt an adequate written policy that … Properly maintain e-records to maintain the records’ integrity. Adopt a comprehensive written policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… District (District) Board and District officials procured natural gas at the most favorable terms and in the best … District District Board and District officials procured natural gas at the most favorable terms and in the best …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Chester Union Free School District – Information Technology (2021M-107)
… complete report - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials … Determine whether Chester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… documented, for appropriate purposes and were properly audited and approved prior to payment. Key Findings We … Educational Services (BOCES) were inappropriately audited by a BOCES employee who functioned as the District’s … Key Recommendations Ensure that BOCES claims are audited and approved by someone other than the BOCES claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services – Adult Education Program and Professional Services (2016M-206) BOCES … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0