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East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… audit reports released in 2011 and 2013. Background The East Ramapo Central School District is located in Rockland County. The District … Board of Education. Results of Review Based on our limited procedures, it appears that the Town has made limited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fLackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education … action. … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… District officials did not always properly monitor and account for the capital assets that we tested, and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Newark Valley Central School District – Procurement (2022M-60)
… Audit Objective Determine whether Newark Valley Central School District (District) officials used a competitive … action. … Determine whether Newark Valley Central School District District officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… [read complete report – pdf] Audit Objective Determine whether Island Trees … maintained complete and accurate inventory records for and monitored the District’s capital assets. Key … did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Olean City School District – Financial Management (2016M-210)
… 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns … funding and using reserve funds. … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Corinth Central School District – Financial Condition (2015M-68)
… through February 28, 2015. Background The Corinth Central School District is located in the Towns of Corinth, Day, … in full to support appropriations. … Corinth Central School District Financial Condition 2015M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Thousand Islands Central School District – Purchasing (2016M-283)
… them to require officers and key employees to disclose all outside employment or business interests. … Thousand …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Warsaw Central School District – Financial Management (2016M-278)
… 2012 through June 13, 2016. Background The Warsaw Central School District is located in the Towns of Gainesville, Java, … pay debt service principal and interest. … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278DiNapoli & NYC Make it Easier to Save for College
… will drop to 0.15 percent, meaning participants will pay $1.50 in program fees each year for every $1,000 invested …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … expressive/ aesthetic, physical, cognitive, linguistic, and cultural development. The early childhood agencies … the way UPK providers are monitored for health and safety. Some providers are inspected regularly for health and safety, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsState Contract and Payment Actions in April
… LLC for Entertainment Booking Services for the 2019 Great New York State Fair. Office of Children and Family Services $4 … Development Corporation for building renovations for the Manhattan Forensic Relocation project at the Manhattan …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in June
… million with The Pike Company to expand and modernize Discovery Lodge at Belleayre Mountain Ski area in Ulster …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-juneState Comptroller DiNapoli Releases Municipal & School Audits
… lack of corrective action. Scio Central School District – Capital Assets (Allegany County) District officials did not maintain complete and accurate capital asset records. As a result, of the 100 capital assets valued at $113,000, 51 assets worth $38,000 …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member … cash receipts and received payments that were not included in her contractual agreement. The Board did not enforce …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Mount Sinai Union Free School District - Financial Condition Management (2018M-34)
… they will take corrective action. … Mount Sinai Union Free School District Financial Condition Management 2018M34 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management