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Pocantico Hills Central School District - Procurement (2018M-187)

… exceptions which we discussed with District officials, all providers were chosen through competitive methods. We tested all purchases that required three written quotes totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187

Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)

… approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19

Comptroller DiNapoli Releases Municipal Audits

… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella Fire …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases State Audits

… where DANC could improve its operations, specifically in terms of procurement reporting and determining reasonable … accounts receivable collection and reporting practices are in compliance with applicable laws and regulations. As … past due that it was unable to collect. The temporary rise in NYSERDA's accounts receivable balance was attributable to …

https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli: 529 College Savings Program Lowers Fees

… Thomas P. DiNapoli announced today. "We're making it easier for New Yorkers of all income levels to invest in … and now charge among the lowest fees in the country." This is the tenth fee reduction in the last 15 years. The largest … risks, charges, expenses, and other information. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… “While most taxpayers are honest, there are some filers and preparers looking to cheat their fellow New Yorkers by … to. My office is stopping those suspicious refunds and ensuring that only legitimate refunds are paid.” … work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

State Comptroller Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … because they were unable to comply with certain grant funding requirements. In addition, project delays and project …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-audits

Rye City School District – Payroll (2024M-2)

… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… officials have not conducted a physical inventory to properly monitor and account for assets since … the District had significant risk for capital assets to be lost, stolen or misused. 112 capital assets with an … our findings and recommendations and indicated they plan to initiate corrective action. Appendix C includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Niagara County – Golf Course Financial Operations (2015M-308)

… 1, 2014 through October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an … to the point of sale system. Secure cash in a safe until it is deposited in a bank and ensure that cash receipts are …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Voorheesville Central School District – Extra-Classroom Activities (2017M-181)

… Purpose of Audit The purpose of our audit was to determine whether District officials properly accounted … requests are adequately supported and approved prior to disbursing ECA funds. Ensure that student treasurers …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m

Johnsburg Central School District – Payroll (2014M-174)

Johnsburg Central School District Payroll 2014M174

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… for by haulers. … Buffalo Sewer Authority Industrial Waste Section 2016M434 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Highland Central School District – Non-Instructional Overtime (2021M-8)

… non-emergencies. With appropriate scheduling, over $60,000 of these overtime payments could have been avoided or … clear guidelines for overtime work, including approval of overtime, to ensure that only necessary overtime charges … incurred. Implement procedures for supervisory review of hours worked for accuracy of manual calculations of …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … with legal counsel to review identified overpayments in this report and, where appropriate, take action to recover … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

Brocton Central School District – Financial Management (2023M-44)

… statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six reserves … balances totaling more than $2 . 2 million were funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve reports. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44