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Babylon Union Free School District – Financial Condition (2015M-323)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … schools with approximately 2,000 students, is governed by an elected seven-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… Purpose of Audit The purpose of our audit was to review the … 11 schools with approximately 7,100 students, is governed by an elected seven-member Board of Education. Budgeted … or policies that include the reasons why money is being set aside, financial objectives for the reserves, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

Portville Central School District – Financial Condition (2013M-384)

… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in Cattaraugus County. The District operates one school with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384

Port Byron Central School District – Financial Condition (2014M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Savannah in Wayne County. The District, which is governed by an elected seven-member Board of Education, operates two …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

West Genesee Central School District – Segregation of Duties (2016M-303)

… Purpose of Audit The objective of our audit was to determine if the District’s controls over … schools with approximately 4,630 students, is governed by an elected nine-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed … SHP Training, they did not maintain reliable records of who completed the training or ensure everyone who should have completed the training did so. Of the 315 total individuals we tested, including 267 …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Addison Central School District – Procurement of Professional Services (2023M-6)

… officials sought competition for the procurement of professional services. Key Findings District officials did … District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers without … for audit services within the last five years as required by Chapter 263 of the Laws of 2005. Have consistently used …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Pleasantville Union Free School District – Claims Auditing (2022M-136)

… Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately … policy For professional services were supported by Board minutes or contracts Exceeded available … Pleasantville Union Free School District District Board of Education Board ensured that claims were adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136

Village of Brookville – Board Oversight (2015M-45)

… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village … population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. Budgeted …

https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: … bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

Irvington Union Free School District – Fixed Assets (2022M-89)

… did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can … a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were unable to … in the fixed asset records. Eight assets were disposed of without Board authorization. The assets included kitchen …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Tioga Fire District – Board Oversight (2022M-170)

… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Newark Central School District – Employee Benefits (2024M-40)

… requirements. District officials generally agreed with our findings and indicated they will initiate corrective …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40

Hammondsport Central School District – Investment Program (2024M-63)

… of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … The audit report includes four recommendations to help improve the District’s investment program. Except as …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63

Accounts Payable Advisory No. 22

… life-to-date expenditure information. This facilitates public accountability and provides useful information to …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number

City of Middletown – Payroll and Leave Benefits (2024M-26)

… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … in the City’s response letter. … Determine whether City of Middletown City officials accurately paid employees …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Comptroller DiNapoli Releases Municipal Audits

… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no … unrealistic budgets. Auditors found that village officials have not developed multiyear financial or capital plans or a … P DiNapoli announced the following local government audits have been issued …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0

CUNY Bulletin No. CU-314

… Purpose To explain processing of the Prepaid Legal Service Benefit … District Council 37 SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Employees cannot … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employees