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State Comptroller DiNapoli Releases School District Audits
… procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… services over the three fiscal years ended June 30, 2014. "This special education provider failed to adhere to … and services." For the three fiscal years ended June 30, 2014, NYL, using taxpayer funds, paid $13.8 million in fees …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Edmeston Central School District – School Lunch Operations (2015M-174)
… Brookfield in Madison County. The District, which operates one cafeteria that serves approximately 420 students, is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … The District’s reliance on fund balance and reserves to finance planned operating deficits has depleted available funds to dangerous levels. District officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Ellicottville Central School District – Purchasing (2014M-177)
… of Education and operates one school with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Locust Valley Central School District – Competitive Quotes (2016M-131)
… Purpose of Audit The purpose of our audit was to examine the District’s practices and procedures related to the purchase of goods and services for the period July 1, 2014 through … Valley Central School District is located in the Town of Oyster Bay, Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… Purpose of Audit The purpose of our audit was to determine if the District has properly accounted for employee leave …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsCanastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, … Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Hauppauge Union Free School District – Overtime (2016M-70)
… through August 31, 2015. Background The Hauppauge Union Free School District is located in the Towns of Islip and … Hauppauge Union Free School District Overtime 2016M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Great Neck Union Free School District – Fuel (2016M-82)
… if the District properly safeguarded its fuel inventories for the period July 1, 2014 through October 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 … million. Key Findings The Board did not adopt a policy for fuel inventory accountability and there were no written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82VIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General … transfer is used to adjust or reclassify previously posted expenditure accounting transactions using a General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersGlens Falls Housing Authority – Tenant Rents (2014M-370)
… Board of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Highland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District District officials properly authorized and monitored overtime for noninstructional employees
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Wainscott Common School District - Financial Condition (2018M-237)
… adopting budgets that overestimated appropriations by a total of more than $911,000 (11 percent) from 2015-16 through … fund balance to the legal limit. Adopt realistic annual budgets based on historical or other known trends. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Watkins Glen Central School District - Financial Management (2019M-57)
… complete report - pdf] Audit Objective Determine whether the Board and District officials monitored the District’s financial condition. Key Findings Conservative … budgeting resulted in operating surpluses, negating the use of appropriated fund balance. In the last three …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The District’s … 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-overtimeSprings Union Free School District - Payroll (2018M-222)
… pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the salaries … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222