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Town of Darien – State Contract Loader Purchases (2013M-88)
… contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot … on State contract, and compare the vendor’s pricing with the State contract list prices, as adjusted for State …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… purposes. No formal City-wide policies were in place to address the usage, documentation and approval of credit … audit claims and require adequate supporting documentation to ensure that claims are for appropriate City expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… properly accounted for. The faculty auditor did not adhere to the District’s ECA policy, which resulted in insufficient … and have initiated or indicated they planned to initiate corrective action. … Determine whether Greenwich …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Alexandria Central School District – Financial Condition Management (2020M-109)
… reserve fund policy. District officials generally agreed with our recommendations and initiated or plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mDiNapoli Honors Hispanic Leaders
… in Hempstead, N.Y. in honor of Hispanic Heritage month on Oct. 19. DiNapoli honored five Hispanic leaders for their … in Hempstead NY in honor of Hispanic Heritage month on Oct 19 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-honors-hispanic-leadersUnion-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Oxford Academy and Central School District – Financial Management (2016M-6)
… County. The District, which operates three schools with approximately 800 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount of … taxpayers. Discontinue the practice of adopting budgets with appropriated fund balance that will not be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… in Otsego County. The District, which operates one school with approximately 200 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and develop a plan to reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… Suffolk County. The District, which operates seven schools with approximately 4,600 students, is governed by an elected … and distributing payroll checks for all District employees with minimal management oversight. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Hoosic Valley Central School District – Financial Management (2014M-6)
… and Easton in Washington County. It operates two schools with approximately 1,000 students and 230 employees. The … The Board failed to fund and use reserves in accordance with General Municipal Law. The District’s long-term … Ensure all reserves are maintained in accordance with applicable laws. Develop a multiyear financial plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Downsville Central School District – Fund Balance (2016M-79)
… Delaware County. The District, which operates one school with approximately 295 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits and use the surplus fund balance in a manner than benefits District taxpayers. Adopt budgets with appropriations that are based on historical estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they … on State contract and compare the vendor’s pricing with the State contract list prices. Develop a plan for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesAlden Central School District – Financial Management (2016M-372)
… Wyoming County. The District, which operates four schools with approximately 1,690 students, is governed by an elected … and reasonable, and use the excess amounts in accordance with applicable statutory provisions in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… of our audit was to examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
Determine whether Locust Valley Central School District District officials maintained a complete and accurate inventory of information technology IT equipment
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment