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Piseco Common School District – Authorized Investments (2023M-172)

… a result, District investments were at an increased risk of loss.  District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments.  The Board did not develop …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172

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

… School District (District) officials ensured network user accounts were adequately managed. Key Findings  District officials did not ensure network user accounts were adequately managed. Unnecessary enabled network … if accessed by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive …

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

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

… Background The Ripley Central School District is located in the Town of Ripley in Chautauqua County. The District is governed by an elected … did not reevaluate the need for the substantial balance in the reserve at the end of 2013-14. Board and District …

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)

… approximately $75 million. Key Findings Despite its budgetary surpluses and excess fund balance, the District …

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

Barker Central School District – Purchasing (2016M-208)

… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

Oppenheim-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-operations

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

… Background The Lockport City School District is located in the City of Lockport and portions of the Towns of … The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by … for transportation services. Require the transportation vendor to submit records to support the total number of daily …

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

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … 2015. District officials did not use debt service funds to make payments on long-term debt. Key Recommendations … review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or use …

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

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

… Purpose of Audit The purpose of our audit was to evaluate the District’s fund balance for the period July … practices made it appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key Recommendations Ensure …

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

Wallkill Central School District – Financial Management (2015M-294)

… District is located in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

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

… and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same health insurance …

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

Attica Central School District – Financial Management (2022M-103)

… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

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 … addressing the affordable housing crisis, fighting back on crime, and investing in high quality health care, … the third year of the lingering effects of COVID-19 on our health and economy. As the nation continues to recover …

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

Truxton Fire District – Board Oversight (2022M-123)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123

Town of Greenville – Tax Collector (2020M-81)

… unidentified outstanding bank balance, properly account for all money received, and ensure that all collections are … appropriate parties. Retain all supporting documentation for payments received and deposit all cash receipts as soon …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)

… Purpose of Audit The purpose of our audit was to determine whether Justice Court funds were collected, … without receipts totaling $1,916 and were not required to obtain prior authorization to make 204 reimbursed purchases totaling $9,078. Key …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employee

Southampton Union Free School District – Financial Management (2024M-43)

… accounts in the annual budgets. Did not have support for the establishment of six reserves, overfunded two … Ensure adopted budgets include realistic estimates for revenues and appropriations. Ensure reserve fund balances …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

Village of Elmira Heights – Claims Auditing (2024M-44)

… – pdf]  Audit Objective  Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims.  Key Findings  … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

Town of Albion – Financial Management (2021M-29)

… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29

State Comptroller DiNapoli Releases Municipal Audits

… 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, … deplete available fund balance. Assuming no additional casino revenue is received, the city will have a projected …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0