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Saratoga Springs City School District – Fund Balance (2016M-99)

… 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of … operates eight schools with approximately 6,375 students, is governed by an elected nine-member Board of Education. The … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99

Garrison Union Free School District – Financial Condition (2016M-108)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

Westhill Central School District – Procurement (2016M-182)

… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … Background The Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The … the District adopted a purchasing policy, the policy did not include guidance for procuring professional services. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… 2, 2016. Background The Village of Freeville is located in the Town of Dryden in Tompkins County and has a population of approximately 520. … consistently followed established procedures outlined in the employee handbook. Key Recommendations Review and …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)

… The Salmon River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin County, the Town of Brasher in St. Lawrence County and the Saint Regis Mohawk …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financial

Town of Orangetown – Overtime (2017M-48)

… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Village of Shortsville – Board Oversight (2015M-5)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … approximately $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the … engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Orange County Soil & Water Conservation District – Financial Operations (2015M-238)

… January 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides … Orange County Soil Water Conservation District Financial …

https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238

Village of Westfield – Water and Sewer Operations (2014M-209)

… all overdue water and sewer accounts for relevy on the tax roll. Consider adopting an ordinance and imposing a penalty for late payment of water and sewer bills. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program for trucked-in … sampled and conducted all required analytical data tests to ensure waste discharge complies with discharge …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Town of Brasher – Spending of Casino Compact Money (2013M-131)

… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …

https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … through July 31, 2013. Background The Bayport-Blue Point Public Library is an autonomous entity, chartered by the … expenditures were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)

Determine whether Village officials properly account for and enforce the collection of issued parking tickets

https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44

Hudson City School District – Information Technology (2020M-157)

… and District officials did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy … (AUP) was complied with, monitor the use of IT resources or provide IT security awareness training. We found …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Town of Friendship – Justice Court Operations (2021M-15)

… records, as required. As a result, the Board’s ability to effectively monitor financial operations of the Court was … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15

State Comptroller DiNapoli Releases School District Audits

… payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Village of Bellport – Claims Processing (2014M-126)

… November 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a … purchase order requests. Claims abstracts and Board minutes do not demonstrate that claims are audited by the … contracts or agreements are in place for all claims paid, where necessary. …

https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126

Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)

… complete report - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing … Determine whether the Purchasing Agent ensured that goods and services were …

https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-services