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Saratoga Springs Public Library – Claims Processing (2014M-351)
… the Director or department heads to indicate that goods and services were actually received. The Board assigned the responsibility to audit and approve all claims for payment to the Board President. … Director or department heads to indicate that the goods and services being billed for have been received. Audit and …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, 2012 through October 30, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping from … York were Healthcare and Public Health (9) and Financial Services (8). Commercial Facilities and Government Facilities …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentHyde Park Central School District - Fixed Assets (2019M-103)
… disposed of were not removed from the master inventory list. Key Recommendations The Board should adopt a … 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
… voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … prenumbered contracts, receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked rentals, collected and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsEdinburg Common School District – Tax Collection (2016M-233)
… Background The Edinburg Common School District is located in the Towns of Edinburg, North Hampton and Day in Saratoga County. The District is governed by an elected … million. Key Findings The Tax Collector recorded $94,713 in cash collections but remitted $92,323 in cash collections …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Schenevus Central School District - Financial Condition (2018M-83)
… addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total … balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund balance for 2017- … revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… (ECA) clubs and the central treasurer properly accounted for extra-classroom collections and disbursements for the period July 1, 2015 through March 31, 2017. … and appoint a faculty auditor to oversee management of ECA funds and records. … Queensbury Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mMineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over the … The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… fund with little oversight or other compensating controls. Manual checks are not always audited and approved before they … checks are computer-generated with the Treasurer’s electronic signature already imprinted. Key Recommendations … are distributed. Maintain control over the Treasurer’s electronic signature. … Onondaga Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257Medina Central School District – Reserve Funds (2014M-155)
… of our audit was to examine the District’s reserve funds and selected financial management practices for the period … Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Green Island Union Free School District - Separation Payments (2019M-55)
… to take corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Penfield 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.pdfOpinion 92-48
… of the sale of the improvement are used to pay or provide for the construction, reconstruction, acquisition or … and interest due on the indebtedness could be used for any lawful municipal purpose. Based on the requirement in … with the proceeds of obligations authorized to be issued for a single object or purpose and only a portion of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48State Agencies Bulletin No. 1440
… SEFA of Long Island Deduction Code 866 – SEFA of Greater Rochester Deduction Code 880 – SEFA of Sullivan/Ulster … and Wyoming counties are now included in SEFA of Greater Rochester (866). Jefferson and Lewis counties have been …
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.pdfDiNapoli Report Highlights Local Government Reliance on Federal Aid
… operations. In today's political climate, it's important for New Yorkers to get a sense of how much funding is at … federal aid as a share of total revenue was the highest for counties (11.2 percent), followed by New York City (10.1 … on each county, city, town, village and school district for 2015 is available through a new, interactive feature on …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidChenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and school lunch fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11State Comptroller DiNapoli Releases Municipal & School Audits
… concerns due to lack of monitoring of all accounts on both tools. Also, auditors found 91% of the district’s … 25 cash receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1