Search
Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to … statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Morristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Island Trees Union Free School District - School District Website (S9-19-34)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andState Comptroller DiNapoli Releases Municipal & School Audits
… Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized billing adjustments were made. Of 464 water … that should have been billed and collected and $1,296 in overbillings. Auditors found 27% of the water produced (at …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Train On-Time Performance
… lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, … Transit’s Department of Subways (Subways) considers a train on time when it is not canceled or abandoned en route, … Reporting and Operations Analysis Group to report train delay percentages for each line, delays by categories, …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceState Comptroller DiNapoli Releases School Audits
… not always ensure that purchases were made in compliance with the requirements of this policy or require district … School District – Claims Audit (Lewis County) The board needs to improve the claims auditing process. The district … bank accounts. Sag Harbor Union Free School District – Child Care Program (Suffolk County) The district established …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsCampbell-Savona Central School District – Student State Aid (2024M-79)
… officials did not properly claim a total of $65,953 in potential State aid for special education and homeless … within the filing timeframes. Specifically: $57,176 in estimated State aid was not properly claimed by the District for four special education students. $8,777 in potential State aid was not properly claimed for five …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79State Comptroller DiNapoli Releases Municipal & School Audits
… and used $350,000 in revenue anticipation notes to address cash flow issues, which caused the town to incur $11,430 in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Tuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfOpinion 92-46
… The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center need … NYS2d 507, affd 20 NYS 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d 119, 387 NYS2d 32), this Office has …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… agreed with our recommendations and indicated they are in the process of taking corrective action. … Wyandanch Union …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Selected Management and Operations Practices
… this audit, personal property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesBeacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… related reductions in activity and spending. Compared with SFY 2019-20, spending was reduced in all areas except … The largest reduction was in local assistance spending with a year-over-year reduction of 55.5 percent. As of March … with an average farm area of 207 acres. At $3,150 per acre, New York had the second lowest average value for …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOpinion 96-7
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (advertising to recruit volunteer firefighters) MUNICIPAL COOPERATION -- Fire Protection (cooperation agreement for recruitment of … §§176(10), 176-b; GENERAL MUNICIPAL LAW, §119-o: Several fire districts may enter into a cooperation agreement to …
https://www.osc.ny.gov/legal-opinions/opinion-96-7DiNapoli: Potsdam Audit Finds Missing Court Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-funds