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Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the … Arlington Central School District is located in the Towns of LaGrange, Pleasant Valley, Beekman and Union Vale and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… period July 1, 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… The District does not have written overtime procedures, and employees are not required to obtain written approval … prior to working overtime. Key Recommendation Develop and implement formal written procedures to properly control and monitor overtime by documenting the approval and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and statutory requirements. …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Greenwich Central School District – Claims Auditing (2016M-37)
… 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort … operates three schools with approximately 1,100 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCircleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … that the District credit card policy is enforced. Adopt an online banking policy and enter into a written agreement with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Wyandanch Union Free School District - Budget Review (B19-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 … by $3.4 million (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), … deficit of $3.97 million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Trustees’ control. The Trustees’ operating expenditures for 2012 totaled $384,930. Key Findings The Trustees need to … the risk that moneys received will not properly accounted for, that moneys could be lost or stolen, or that the … be invested, and requiring FDIC coverage or other security for bank accounts. Develop procedures to address the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mComptroller DiNapoli Releases School District Audits
… overestimated appropriations and appropriated fund balance for planned operating deficits that never occurred. … were adequately supported and properly allocated. Except for minor discrepancies, which auditors discussed with … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsVillage of Spencerport – Financial Management (2013M-134)
Village of Spencerport Financial Management 2013M134
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Conesus – Justice Court (2013M-140)
… controls established over the Court’s financial activities for the period January 1, 2012, through April 1, 2013. … the Clerk’s duties or establish adequate procedures for reviewing her work. The Justices also failed to reconcile … that all Court money was accurately reported and accounted for. Key Recommendations Adequately segregate financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Shelter Island Union Free School District –Financial Condition (2014M-132)
… 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in … comprises seven elected members. The District operates one school with approximately 230 students and 100 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132School Districts’ Energy Performance Contracts (2013-MR-1)
… most of the savings will be the result of grants and/or State aid received to help finance the acquisition and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to assess municipalities’ compliance with their Parkland … "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5