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York Central School District - School District Website (S9-19-35)
… This prevents taxpayers and other interested parties from readily accessing and reviewing documents to make … results. External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial … Key Recommendations District officials must post required information to the District website: Final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Wainscott Common School District - Claims Auditing (2018M-240)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately … Board, together with the warrant. Perform a thorough audit of each claim before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240State Comptroller DiNapoli Releases Municipal & School Audits
… funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … their claims audit process, did not verify that requests for proposals were solicited for seven professional service …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Wyandanch Union Free School District – Budget Review (B26-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 202627 budget
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Opinion 92-16
… EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); … governmental entities without referendum). Leases of real property by political subdivisions are not subject to … it appears that a fire company is authorized to lease real property to the town (see Not-For-Profit Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Glen Cove City School District – Information Technology (2025M-144)
… District (District) officials adequately manage nonstudent network user accounts? Audit Period July 1, 2023 – May 14, … the Audit Area School district officials must manage network user accounts to help protect personal, private, … medical information and social security numbers. Network user accounts are potential entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Train On-Time Performance
Determine whether the Metropolitan Transportation Authoritys New York City Transit trains run on time and whether actions are taken to address recurring problems that
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceTown of Union – Transparency of Fiscal Activities (S9-25-40)
… monitor the Town’s financial position and available fund balance to make informed decisions. Because the Comptroller … operations. Provide monthly budget status reports and balance sheets to the Board. Without a periodic review of all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40Comptroller DiNapoli Releases Municipal Audits
… District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and … debt service fund is excessively funded. City of Olean – Budget Review (Cattaraugus County) The significant … District No 1 Niagara Falls Water Board and the City of Olean …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain District financial … lack of available complete information and the necessity to compile information from a variety of sources. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialState Comptroller DiNapoli Releases School Audits
… School District , Dover Union Free School District , Mamaroneck Union Free School District , Mattituck-Cutchogue … the risk for unauthorized access to the network. Mamaroneck Union Free School District – Extra-Classroom …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsBroadalbin-Perth Central School District – Online Banking (2020M-144)
… District’s (District) Board and District officials ensured online banking transactions were appropriate and information … Board and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… costs, including $57,250 in audit fees, $5,585 in staff recruitment costs, $2,428 in equipment depreciation costs, … equipment depreciation, computers/monitors, staff recruitment, and E-ZPass replenishment used for non-SED …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualTroy City School District – Payments for Unused Leave Accruals (2020M-167)
Determine if District officials of the Enlarged City School District of Troy (District) accurately calculated payments for unused leave accruals.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/troy-2020-167.pdfDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… Steven G. James said, “This arrest is another example of how dedicated police work and strong law … payments should have stopped. Instead, Burrows, who lived at their address, allegedly forged her deceased stepfather’s … checks in a joint account. She spent $8,752 of the money at various casinos during that time. When NYSLRS became aware …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksTown of Butler – Highway Asset Accountability (2024M-115)
… 2018. Town officials did not maintain or review adequate fuel records to safeguard and account for the Town’s fuel. We noted at least 278 gallons of unleaded gasoline and diesel fuel, valued at $853 could not be accounted for. … of proper controls, more fuel may be unaccounted for. The diesel fuel log, maintained by the Superintendent was not …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Town of Springfield – Accounting Records and Reports (2020M-175)
… did not: Prepare bank reconciliations, record receipts in the financial accounting software or provide the Board … monthly bank reconciliations, record all transactions in the financial software timely and provide detailed budget-to-actual reports to the Board. File AUDs in a timely manner. Annually audit the Supervisor’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District , Schenevus Central School District and the Wyandanch Union Free School District . "In an era of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45