Search
City of Peekskill – Financial Condition (2014M-105)
… 31, 2013. Background The City of Peekskill is located in Westchester County and has a population of approximately … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105Deer Park Union Free School District – Bank Reconciliations (2016M-166)
… July 1, 2014 through December 31, 2015. Background The Deer Park Union Free School District is located in the Town … Deer Park Union Free School District Bank Reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/deer-park-union-free-school-district-bank-reconciliations-2016m-166IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Various Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account … Fund Payments Guide to Financial Operations REV. 01/13/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsVillage of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The Village is located in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fPelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the period July 1, 2014 through September 3, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Board of Education. Appropriations for the 2015-16 fiscal year totaled approximately $12.8 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
GreenburghGraham Union Free School District Financial Condition 2016M159
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mSyracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Background The Carthage-West Carthage Water Pollution Control Facility provides waste treatment to the Villages of … CarthageWest Carthage Water Pollution Control Facility Cash Disbursements 2015M35 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsState Comptroller DiNapoli Releases School Audits
… Auditors found officials did not verify the accuracy of vendor charges leading to fuel overcharges totaling $1,498 … needs. Wantagh Union Free School District – Financial Application User Access Controls (Nassau County) The board … adequate controls over user accounts for the financial application to help prevent inappropriate access and use. …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsOpinion 93-12
… MUNICIPAL FUNDS -- Appropriations and Expenditures (travel expenses - where spouse accompanies school board … OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - spouse of school board member attending … district may not authorize the incurrence and payment of travel and lodging expenses of the spouse of a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-12State Comptroller DiNapoli Releases School District Audits
… control weaknesses which auditors from the Comptroller’s Office communicated confidentially to officials, auditors … to the vendor. Schuylerville Central School District – Medicaid Reimbursements (Washington County) The district did not maximize Medicaid reimbursements by submitting claims for all eligible …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Motor Vehicle Fatalities Rise Sharply in NY
… Motor vehicle fatalities in New York state rose 25.8% from … highest level in a decade in 2022, even as the number of vehicle miles travelled, licensed drivers, and traffic … said. “While there are fewer drivers on the road and vehicle safety features have greatly improved, more fatal …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-motor-vehicle-fatalities-rise-sharply-nyState Comptroller DiNapoli Releases Municipal and School Audits
… timely. The board also did not conduct an annual audit of the secretary-treasurer’s financial records. In addition, … the training between 185 and 1,138 days late. City of Long Beach – Physical Accessibility to Programs and Services (Nassau County) Of the 500 applicable physical accessibility components …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Dunkirk City School District , Fulton City School District , Perry Central School District and the Sachem Central School District . "In … announced his office completed audits of Dunkirk City School District Fulton City School District Perry Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243South Glens Falls Central School District – Access Rights (2012M-257)
… was to determine whether employees had appropriate access rights to the District’s financial system for the period July … and develop procedures, to limit financial system access rights to only those functions that employees need to perform … job descriptions and assign financial system access rights to match the respective job functions. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… School District is located in the Town of Cheektowaga, Erie County. The District, which operates four schools with … salary payments and benefits such as health insurance. Key Recommendations Establish and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitSouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. … and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m