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Lake Placid Central School District – Claims Auditing (2016M-84)
… July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through … written policies or procedures to monitor retiree health insurance eligibility. Health insurance invoices did not contain supporting enrollee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … and track the type of revenues the State receives. The product code field can also be used in conjunction with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewWest Niles Fire Company – Financial Activities (2017M-205)
… oversee financial operations. Company officials did not keep any supporting documentation for 16 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364DiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer was sentenced today … The former Crystal Beach Volunteer Fire Department treasurer was sentenced today …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftDiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentDiNapoli: School District Tax Levy Cap Below 2 Percent
… cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will … Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentChenango Valley Central School District – Budget Review (B4-13-11)
… located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the … obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Peekskill City School District – Financial Condition (2015M-191)
… for the 2014-15 fiscal year totaled approximately $80 million. Key Finding District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Comptroller DiNapoli Releases Municipal & School Audits
… cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh Central School … policies, they did not seek competition for two professional service contracts related to the 2020 Capital … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… was appropriate and properly supported. Roswell Park Cancer Institute: Security Over Electronic Protected Health … issued in July 2015, concluded that the Roswell Park Cancer Institute had established a highly developed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-audits-0Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … Golf Course sales were not all recorded in the point of sale system. Cash on hand was not properly safeguarded and … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… audit was to examine selected County financial management activities for the period January 1, 2013 through April 15, … Wyoming County Selected Financial Activities 2015M94 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Broome County – Information Technology (2013M-351)
… private and sensitive information such as bank account numbers. A breach notification policy has not been approved …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeElmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Brookfield Central School District – Claims Audit Process (2018M-6)
… than the entire Board as required by Education Law. All 100 claims we reviewed, totaling $1,517,352, were paid prior …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6