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Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report Upper Jay Fire District – Board Oversight (2023M-24), released in May 2023. The audit determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Board resolution and one teacher reviewed and approved her own time sheets. Key Recommendations Develop and adopt … includes our comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollSyracuse City School District – Information Technology (2025M-129)
… technology (IT) contingency plan? Audit Period July 1, 2024 – May 16, 2025 Understanding the Audit Area School … protecting the entire school district community. As of November 15, 2024, the District had 6,386 enabled nonstudent … adequately manage nonstudent network user accounts. As of November 15, 2024, 488 of the District’s 6,386 enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/syracuse-city-school-district-information-technology-2025m-129Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… subsidize not only her utility bills but also her K-Mart shopping," DiNapoli said. "Also disturbing is the unknown …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftDiNapoli Report Highlights Regional Education Trends
… taxes and other local sources. Similarly, the Mid-Hudson Valley relies on property taxes for nearly two-thirds of its … about a third of school district revenues for the Mohawk Valley and North Country regions. The report found that … school districts in 2014-15 was $22,658. The Mid-Hudson Valley had the highest median per-pupil spending rate at …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsReal 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.pdfHudson City School District – Information Technology (2020M-157)
… complete report - pdf ] Audit Objective Determine whether Hudson City School District (District) officials ensured … Determine whether Hudson City School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Opinion 2004-4
… CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsComptroller DiNapoli Releases School Audits
… County) The board did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Village of Greenwich - Water and Sewer Financial Operations (2019M-229)
Determine whether Village officials effectively managed the billing, collecting, enforcing and accounting for water and sewer charges.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenwich-2019-229.pdfComptroller DiNapoli Releases School Audits
… the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave … and two employees had eight time sheets that were missing. East Ramapo Central School District – Nonpublic School … in the district. Auditors requested documentation for 300 students and found that documentation for 93 of those …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsOneida City School District – Information Technology (2020M-80)
… secure to protect the student information system (SIS) against unauthorized use, access and loss. Key Findings … network was not adequately secure to protect the SIS against unauthorized use, access and loss. District … secure to protect the student information system SIS against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Volunteer Firefighters – Travel and Conference Expense Management
… expenses incurred while attending training schools and courses of instruction for firefighters. General Municipal … expenses incurred while attending training schools and courses of instruction for firefighters …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Opinion 89-24
… by the school district's code of ethics. You ask whether a person who is a member of the board of education of a city … school district has a conflict of interest when: (1) the person holds a position with a state teachers association … the school district of which he is a board member; (2) the person is president of the local teachers association of …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Town of York – Budgeting and Financial Oversight (2014M-181)
… the Town’s budgeting practices and financial oversight for the period January 1, 2012 through December 12, 2013. … Town’s accounting records and did not adequately contract for and oversee the financial duties performed by the Firm. … process and appropriate fund balance levels to maintain for all Town funds and adopt accurate budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Pendleton – Special Districts (2018M-4)
… Town of Pendleton Special Districts 2018M4 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4