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State Comptroller DiNapoli Releases School District Audits
… and data. In addition, some district computers were used for personal activity, increasing the likelihood of the … to the Comptroller’s auditors or the board of education for review and approval. Sensitive information technology … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did not … appropriate inventory recordkeeping, or vehicle and equipment usage and disposal. Key Recommendations Evaluate … maintaining custody of District assets for vehicles and equipment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… February 6, 2014. Background The Forestville Central School District (District) is located in several towns in … Forestville Central School District Transportation Operations and Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andGeneseo Central School District – IT Asset Management (S9-22-11)
… geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … 94,000 residents. The County is governed by a Board of Supervisors which is comprised of 15 members, the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Rochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. … approximately 29,700 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $865 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andState Comptroller DiNapoli Releases School District Audits
… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… for appropriate action. The Department of Treasury is empowered to withhold or reduce certain federal payments … owed to the federal government. This collection process is known as "administrative offset" or "offset". Before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeState Comptroller DiNapoli Releases Municipal & School Audits
… inventory was completed in 2017 and officials only updated the district’s asset records on an annual basis … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87State Comptroller DiNapoli Releases Municipal & School Audits
… $2.3 million had balances in excess of the district’s needs. In addition, while district officials prepared an … lacked key pieces of information required by the board’s reserve policy and best practices. Hammondsport Central … reserve fund is reasonable or necessary. Town of Wells – Records and Reports (Hamilton County) The supervisor …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 922
… is a four-part report. It identifies employees who live in a postal code that can be in either of two counties. … County Value - This message identifies employees who live in a postal code that does not match the county value. While the postal code may be valid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/922-new-york-city-postal-codecounty-initiative-and-employee-tax-data-pageState Comptroller DiNapoli Releases Municipal & School Audits
… prior to the WTP operators working overtime as required by the village’s employee handbook. Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County) Although the … District officials did not always properly report testing results to all required parties or within the required time …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… not properly fulfilling their responsibilities, along with the lack of adequate board oversight of the maintenance … As a result, adjusted bank balances did not agree with general ledger cash balances for 19 of the 28 bank … ensure the accuracy of the annual financial report filed with the Office of the State Comptroller. Steuben County – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Taxable Travel
… to travel from his home (or rental vehicle pick-up location) to his work area, as these are commuting costs and, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelSoftware Management (2015-MR-3)
… three letter reports to the following community colleges: Corning Community College [pdf] , Finger Lakes Community … IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community College and Monroe Community College have …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … totaling more than $1 million did not have documentation to demonstrate that officials complied with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108