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Skaneateles Central School District – Records and Reports (2015M-154)
… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Penfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… of Audit The purposes of our audit were to evaluate the District’s financial management and calculation of separation … October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andState Comptroller DiNapoli Releases Municipal & School Audits
… cash receipts totaling $3.1 million either did not match bank deposits or lacked adequate support documentation, 25 … documentation and were not board approved. Furthermore, bank reconciliations for 15 of the 36 months reviewed were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for Niagara Power Coalition revenues; $4.2 million was … was not properly approved. Key Recommendations Account for Niagara Power Coalition revenues in a special revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andState Agencies Bulletin No. 1440
… Purpose To provide instructions for processing payroll deductions for the SEFA Campaign for the 2016 calendar year. Affected Employees All Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1440-2016-sefa-state-employees-federated-appeal-campaignSchoharie Central School District - School Lunch Operations (2019M-19)
Determine whether District officials properly managed school lunch operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/schoharie-19.pdfHyde Park Central School District - Fixed Assets (2019M-103)
… records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103State Comptroller DiNapoli Releases Municipal & School Audits
… $622 in cash in her office with no supporting records showing the source of the funds. She also did not record 44 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Green Island Union Free School District - Separation Payments (2019M-55)
… [read complete report - pdf] Audit Objective Determine whether separation … separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … legal counsel and take appropriate action to recover funds. Discontinue paying separation payments prior to the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55York Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfREACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit … corrective action. Appendix B includes our comment on an issue raised in the School’s response letter. … …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of … maintained on a daily basis. Mileage records are compared to vehicle fuel consumption. The storage tanks are inspected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateNew Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-island-central-school-district-s9-19-31.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/central-square-central-school-district-s9-19-29.pdfDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many … P. DiNapoli. In 2016, DiNapoli launched a major review of the state's homeless shelter system. This review encompassed … motels located across 48 different counties. Working with the comptrollers from Albany, Dutchess, Nassau, Onondaga, …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … were not transparent with taxpayers and more real property taxes were levied to fund operations. In the 2020-21 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0