Search
Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether District officials properly monitored and approved overtime for noninstructional employees. Key … Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeBeacon City School District - School District Website (S9-19-27)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeRhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154George Junior Republic Union Free School District – Website Transparency (2021M-212)
… District’s website: External audit reports Original and final annual budgets, and Board meeting minutes Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyOpinion 92-35
… AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES … ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX … taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
https://www.osc.ny.gov/files/local-government/audits/pdf/laurens.pdfWestfield Academy and Central School District - Financial Management (2018M-67)
Westfield Academy and Central School District - Financial Management (2018M-67)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-westfield-academy.pdfBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-berne-knox-westerlo.pdfSalamanca City School District – Financial Management and Payroll (2017M-138)
Salamanca City School District – Financial Management and Payroll (2017M-138)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-salamanca.pdfYorktown Central School District – Procurement and Claims Processing (2017M-177)
Yorktown Central School District – Procurement and Claims Processing (2017M-177)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-yorktown.pdfKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… safeguard PPSI. As a result, there is an increased risk of unauthorized access to the network and PPSI stored on … service network user accounts which account for 11 percent of the District’s enabled accounts. The majority of these accounts belonged to former employees and were last …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/madrid-waddington.pdfHyde Park Central School District - Fixed Assets (2019M-103)
… assets were properly recorded, accounted for and disposed of. Key Findings The District does not have a comprehensive … Control Manager, resulting in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued at $42,669, out of 30 assets that we tested totaling $300,614. Assets …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementDryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106State Comptroller DiNapoli Releases School Audits
… sensitive information, wireless technology, remote access, mobile devices, sanitation and disposal of electronic media, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely … purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed increases. The audit also …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Gates Fire District – Audit Follow-Up (2024M-10-F)
… Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … the Gates Fire Districts District progress as of September 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fNew Lebanon Central School District - School District Website (S9-19-37)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and corrective … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37