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Wynantskill Union Free School District – Purchasing (2022M-85)
… Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing goods … Develop clear guidance in procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Lackawanna City School District - Tuition (2019M-59)
… Objective Determine whether tuition payments were accurate and supported. Key Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … to the Board on a regular basis. … Bay Shore Union Free School District Financial Condition and Audit of Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor … reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Keene Central School District – … State Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Longwood Central School District … did not appropriately approve and document overtime for non-instructional employees. As a result, there is an …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Auditors found no material discrepancies with the accounting for moneys received by the court or the accuracy …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … of its taxing authority. The Village's ability to rely on real property taxes as an increased revenue source in the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … and 11 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Student treasurers did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementWatertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-2021-176.pdfHamilton Central School District – Procurement (2020M-168)
Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hamilton-2020-168.pdfOpinion 2003-1
Whether the cost of an improvement for an extension to an existing town water district is borne solely by the properties within the extension
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Penfield Central School District – Procurement (2022M-76)
… competition for purchases totaling $7.9 million: Subject to competitive bidding requirements totaling $4.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Common Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfOpinion 88-26
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … State so long as the town retains an ownership interest in the building during the term of the bonds. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Carle Place Union Free School District – Network User Account Controls (2022M-121)
… Audit Objective Determine whether Carle Place Union Free School District (District) officials established adequate controls … 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two financial …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsInternal Controls Over Selected Financial Operations (Follow-Up)
… ( 2018-S-66 ). About the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military … required to establish and maintain an internal audit function. Under the terms of a Master Cooperative Agreement … In addition, DMNA did not maintain an internal audit function, despite the requirement that it do so. We also …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfTown of Throop – Highway Department (2021M-115)
… Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided … not: Prior to 2021, agree, in writing, to expenditures for highway repair and improvement as required. As a result, … did not: Maintain a complete and up-to-date equipment inventory. As a result, the Board may not be able …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115