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Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 million. Key Finding The Assistant Superintendent for Business did not always review accrued vacation leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… Background The Greenwood Lake Union Free School District is located in the Town of Warwick in Orange County. The … operates two schools with approximately 870 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Ardsley Union Free School District – Reserve Funds (2015M-348)
Ardsley Union Free School District Reserve Funds 2015M348
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348REACH Academy Charter School - Cash Disbursements (2019M-130)
… auditor. Develop procedures to preapprove purchases and document and verify that goods and services are received at …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Schenectady County – Investment Program While the county’s investments were generally legal, safe and … to estimate funds available for investment. As a result, the county maintained most of its available-for-investment …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15
https://www.osc.ny.gov/files/local-government/publications/pdf/three-years-schools-0116.pdfWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… needed remediation to reduce lead exposure in potable water outlets. Key Findings District officials did not … needed remediation to reduce lead exposure in potable water outlets as required by New York State (NYS) Public … and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they did not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… used and total fund balance increasing from $12.4 million to $16.6 million (35 percent) for the period. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementOpinion 91-64
… PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding Monetary Threshold (computation of for bus transportation contracts) EDUCATION LAW, §305(14); … when two transportation contracts, each for a separate route, are let to the same individual and neither of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andLocal Government – 2022 Financial Condition Report
… $1.4 billion (47.5 percent) and fire districts, which are the class most dependent on real property taxes, received $803 million (91 percent). Counties are least reliant on property taxes, which represent 23 … rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of competition or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… bidding thresholds. The purchasing policy and guidelines do not address oversight of the procurement process to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfPoughkeepsie City School District - Budgeting (2018M-226)
… other known trends. Ensure that transfers with approvals are made to avoid overexpended line items. Reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took … 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not … and accounted for Niagara Power Coalition and Native American revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andOnteora Central School District – Information Technology (2015M-92)
… through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of … Onteora Central School District Information Technology 2015M92 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92