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Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… School District (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to … Determine whether WaylandCohocton Central School District District officials properly managed and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity … employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsOpinion 92-16
… upon the most beneficial terms and conditions, including price, in the public interest, and not in an arbitrary and …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… District officials do not secure user names, passwords and secured token devices used to access online banking and do … online banking and that they log off the bank website in a secured manner. Have written agreements with banks …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and … Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… February 28, 2014. Background The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, … BroadalbinPerth Central School District Health Insurance Buyouts and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andWainscott Common School District - Claims Auditing (2018M-240)
… Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key Finding We found no evidence … Education Board adequately audited claims before payment and ensured that each was approved for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… system users’ identities without any job-related need to do so. Although these users did not actually change grades or … assume other users’ identities, the unnecessary ability to do so weakens controls over system integrity. Auditors also …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/herricks-2019-127.pdfUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees.
https://www.osc.ny.gov/files/local-government/audits/pdf/union-endicott.pdfGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… report – pdf] Audit Objective Determine whether Grand Island Central School District (District) officials … Determine whether Grand Island Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userWyandanch Union Free School District – Budget Review (B26-7-2)
… 2026-27 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Train On-Time Performance
… a day, 7 days a week. The MTA’s website lists schedules for each of the subways’ 20 interconnected lines and three … managers and Transit support units, such as Maintenance of Way, Division of Car Equipment, and Operations Planning. OTP …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s … one employee $4,928 for unused sick days upon retirement. Niagara Falls Water Board – Financial Management (Niagara … audits of the Town of Hempstead Sanitary 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-0Town of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Chester Union Free School District – Information Technology (2021M-107)
… School District (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. District officials should … to officials. Key Recommendations Routinely evaluate and disable any unneeded network user accounts. Monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Glen Cove City School District – Information Technology (2025M-144)
… Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … (but not limited to) student and employee names, dates of birth, addresses, medical information and social security …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Butler – Highway Asset Accountability (2024M-115)
… diesel fuel was used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115