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Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

Determine whether the Kirkwood Fire Company District No1 Inc Company officials established adequate controls over collections and disbursements

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)

… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-and

Red Hook Central School District – Inventories (2023M-133)

… whether unauthorized E-Z Pass charges occurred. Because the District did not adequately monitor and safeguard fuel … We found that officials did not:  Adequately secure the District’s unleaded gasoline and diesel fuel tanks. … and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… did not have a written agreement with BOCES to itemize and define all IT services and responsibilities, including …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… tag number. The fixed asset report did not contain serial numbers for 435 devices; complete descriptions, including … for 201 devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Garrison Union Free School District – Information Technology (2023M-127)

… accounts, established physical controls and maintained inventory records for information technology (IT) equipment, … physical controls, maintain complete and accurate inventory records for IT equipment or develop an IT … one printer, were not properly recorded in the District’s inventory listing.  Key Recommendations  Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Comptroller DiNapoli Releases School District Audits

… records. Auditors found extra-classroom activity (ECA) clubs did not always have adequate supporting documentation … approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0

State Comptroller DiNapoli Releases State Audits

… to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The … to the preschool special education programs that did not comply with SED’s requirements for reimbursement. The … identified $140,902 in reported costs that did not comply with SED’s requirements for reimbursement, including …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits

State Comptroller DiNapoli Releases School District Audits

… technology (IT) existing policies were enforced (or enforceable). In addition, officials did not ensure IT … did not maintain up-to-date IT asset inventory records or enter into adequate written contracts with all IT service … use a competitive method to procure professional services or enter into written agreements with service providers. The …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits

School District Website Transparency (2021-MS-1)

… the 13 districts we examined: Six did not transparently post comprehensive original budget information. None … current year budget-to-actual information. Ten did not post a comprehensive final annual budget. Eleven did not prepare and post a multiyear financial plan that could enhance the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1