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Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… present at the District. The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingHaldane Central School District - School District Website (S9-19-32)
… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily accessible location. Officials … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Lackawanna City School District - Contractual Services (2019M-23)
Determine whether payments for contractual services were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-23.pdfTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new … estimates in 2025. We estimated that the total vehicle replacement cost of these five vehicles was approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Newfane Central School District – Financial Management (2020M-88)
… the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly restricted to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88New York Mills Union Free School District – Procurement (2020M-79)
… were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Newark 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)
… report - pdf ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials ensured … Determine whether Putnam Valley Central School Districts District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154State Comptroller DiNapoli Releases Municipal Audits
… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal … without complying with competitive bidding requirements. In addition, town justices did not establish adequate …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Franklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Town of New Hudson – Transparency of Fiscal Activities (S9-25-34)
… [read complete report – pdf] Audit Objective Did the Town of New Hudson (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of New Hudson Town Board Board conduct or provide for an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-new-hudson-transparency-fiscal-activities-s9-25-34State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2White Plains City School District – Financial Management (2020M-71)
Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… The State Education Department (SED) has agreed to improve its … Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … extent to which the seventh school, Burgard Vocational High School in Buffalo, underreported because it used an …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and disbursements were properly accounted for during the … Central School District Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extra