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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we estimate … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdfOpinion 2000-14
… AGREEMENTS -- Compensation (payments into annuity program) -- Retirement Benefits (payments into annuity … dollar amounts or as a percentage of pay, into a "tax deferred annuity program" for its teachers. Under the … sum geared to the length of tenure . . . [representing] deferred compensation for services rendered, as opposed to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14REACH 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-130Haldane Central School District - School District Website (S9-19-32)
… results and CAP to the website in a transparent location. Preparing and posting a multiyear financial plan to help …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… and use the excess as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying down debt and reducing real property taxes. Adopt realistic budgeted appropriations … or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingNewark Central School District - School District Website (S9-19-38)
… report - pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources … Determine whether the Newark Central School District District used its resources to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Lansing Central School District – Procurement (2021M-213)
… officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have procured goods and services economically and in a manner that is in the best …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… Board of Fire Commissioners (Board), responsible for the general management and control of the District’s … and other administrative staff and is responsible for providing budget input and information for operational and capital needs to the Board. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Pandemic Planning and Care for Vulnerable Populations
… environment for all staff, clients, and families served in homes and programs that it operates and/or certifies, … provide consistent oversight and guidance to all types of homes to ensure they were adequately prepared to manage … OPWDD’s actions and COVID cases, we did find that these homes accounted for the majority of COVID-19 cases and deaths …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… of our audit was to review the District’s fund balance and reserves for the period July 1, 2014 through October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOversight of Hazardous Materials and Waste
… SUNY’s System Administration established the Environmental Health & Safety Office (EHSO). The EHSO serves as a technical … for environmental management and occupational safety and health. Hazardous materials are defined and regulated in the … Work with campuses to improve controls over access, procurement, or accounting for hazardous materials as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases Municipal Audits
… have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank reconciliation duties are … management was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although town officials …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1City of Yonkers – Budget Review (B17-6-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate deficits in the City School District’s general fund as of June 30, 2014. …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… B&T and Bus Operations have a checklist of procedures and alerts for extreme weather conditions. Auditors chose 10 … the day Tropical Storm Fay brought gale force winds and 2.31 inches of rain recorded at JFK Airport. Officials took … 2021 — bus depots flooded, but there was no record of any alerts or actions to mitigate the weather’s impacts. …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsSkaneateles Central School District – Records and Reports (2015M-154)
… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. Background The Skaneateles Central School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154