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State Comptroller DiNapoli Releases School & Municipal Audits
… were issued. Village of Stamford – Claims Audit (Delaware County) The board did not effectively audit claims prior to … Wyandanch Union Free School District – Budget Review (Suffolk County) Based on the results of the review, auditors found that the revenue and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… November of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial … tax levies were higher than needed to fund operations. South Butler Fire Department – Oversight of Financial …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsHortonville Fire District – Financial Reporting (2014M-188)
… located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners which … The Board should segregate the duties performed by the Secretary-Treasurer, if practical, or provide more …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16South Country Central School District – Information Technology Inventory (2017M-219)
… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … purchased items reviewed, totaling $109,031, were listed in the District’s inventory records as of June 30, 2017. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryWalton Fire Department – Financial Operations (2017M-242)
… in Delaware County and provides fire protection and other emergency services to the Walton Fire District residents. The … records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported to the … entered into the accounting records. Prepare and review bank reconciliations and monthly financial reports. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bay Shore Fire District – Time and Attendance Records (2017M-264)
… whether District officials maintained adequate time records to ensure employees received the pay and accrued … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Port Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… May 31, 2016. Background The Port Washington Union Free School District is located in the Town of North Hempstead in … Port Washington Union Free School District Claims Processing and Inventories 2016M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andNewfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Milford Central School District – Financial Condition (2016M-87)
… period July 1, 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which … Milford Central School District Financial Condition 2016M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Bellmore Union Free School District – Financial Condition (2016M-276)
… The Bellmore Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… students. Budgeted appropriations for the 2013-14 fiscal year were approximately $19.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257South Seneca Central School District – Financial Management (2015M-255)
… 2015. Background The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in … operates two schools with approximately 750 students, is governed by an elected seven-member Board of Education. … levels or defined its intentions for using reserves as a financing source for capital improvement projects. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255South Lewis Central School District – Financial Condition (2016M-83)
… September 30, 2015. Background The South Lewis Central School District is located in the Towns of Greig, Leyden, … South Lewis Central School District Financial Condition 2016M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Mount Markham Central School District – Reserve Funds (2016M-73)
… Establish a reserve policy that communicates to residents why money is being set aside, the Board’s financial … be used. Review all reserves and determine if the balances are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… $269,000. Key Findings The District’s number of meals per labor hour (MPLH) is significantly lower than industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionRye City School District – Payroll and Leave Accruals (2016M-169)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.8 million. Key Findings The payroll clerk did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169East Bloomfield Central School District – Online Banking (2016M-14)
… Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The District’s … or declining enrollment. Key Recommendations Continue to closely monitor the District’s financial condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… local, State and federal resources that is not under the control of the local school board. The School, which is … policy including procedures for new employees, emergency and conditional hires and independent contractors …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractor