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Pawling Central School District – Selected Financial Activities (2012M-185)
… funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Elevator Safety
… tests are done timely and properly by inspectors who have the proper credentials. Our audit covered the period January 1, 2015 through October 20, 2017. Background The New York City Department of Buildings (DOB) is … tests are done timely and properly by inspectors who have the proper credentials …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyPerry Central School District – Financial Management (2017M-118)
… Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Concord Industrial Development Agency – Agency Management (2015M-61)
Concord Industrial Development Agency Agency Management 2015M61
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementAlexander Central School District – Financial Condition (2015M-227)
… period July 1, 2010 through August 4, 2015. Background The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and … Alexander Central School District Financial Condition 2015M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2014 … by a five-member Board of Education. Budgeted school lunch fund appropriations for the 2015-16 fiscal year totaled … benefits of the cafeteria employees out of the school lunch fund and develop a plan to pay back the loans from the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialClarence Fire District – Purchasing (2016M-297)
… District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The … with the purchasing policy requiring the use of verbal and written quotes for purchases not subject to competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Gouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351State Comptroller DiNapoli Releases Audits
… and one was partially implemented. Homes and Community Renewal – Division of Housing and Community Renewal – Physical and Financial Conditions at Selected …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Cassadaga Valley Central School District – Financial Condition (2013M-249)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period July 1, 2008 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Gold Coast Public Library District – Claims Audit (2014M-237)
… Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The District was …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Newark Valley Fire District - Board Oversight (2020M-30)
… Findings There were control weaknesses in the community hall rental process. Documentation of compliance with the … audit. Key Recommendations Improve controls over community hall rentals. Improve documentation of compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30State Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to each agency; for all … agency; for all adjustments, segregations and allocations of such appropriations and reappropriations; for all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … officials established a fiscal management policy in February 2012 providing guidance over the collecting, … depositing and safeguarding of cash receipts received in the civil office. We also determined that various control …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… with its affiliated entities and any related payments for the period July 1, 2010 through January 11, 2013. … private entities which the Board caused to be established for the purpose of enabling the School to engage in what are … entity’s financial records. The School made payments for services to one of the entities without a written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Ticonderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154