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Brockport Central School District - Financial Management (2023M-107)
Determine whether the Brockport Central School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brockport-central-school-district-2023-107.pdfWilson Central School District - Financial Management - (2022M-22)
Determine whether the Wilson Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wilson-2022-22.pdfNorwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norwood-norfolk-central-school-district-2022-129.pdfAttica Central School District – Financial Management (2022M-103)
Determine whether the Attica Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/attica-central-school-district-2022-103.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
… added work. Without the additional work, the Project could have been completed under budget. Officials expended just … competitive pricing. As a result, the District may have paid more than if the Board and District officials had … with our findings and recommendations and indicated they have initiated or plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … comment on the District’s response. … Westbury Union Free School District Financial Condition and Overtime 2018M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeWyoming Central School District – Professional Services (2020M-152)
… providers were competitively sought. The District did not have written agreements with three professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152State Comptroller DiNapoli Releases Municipal Audits
… Painted Post Fire Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Steuben County) After a referral from Steuben County District Attorney Brooks Baker, auditors found that controls …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Cato – Water Financial … capital water needs were not appropriately planned for. Clymer Central School District – Payroll (Chautauqua County) Employee compensation …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Agencies Bulletin No. 1176
… Purpose To explain the procedures for processing the 2012 Tool Allowance Payment. Affected Employees Certain salaried and hourly employees in the CSEA Operational Services Unit … Recreation & Historic Preservation Eligible Titles Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Charter School for Applied Technologies – Student Enrollment and Billing …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsNew Lebanon Central School District - School District Website (S9-19-37)
… Audit Objective 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. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37State Comptroller DiNapoli Releases School Audits
… District – Overtime (Nassau County) The district does not have a comprehensive payroll policy or written overtime … that it was within the 4 percent statutory limit imposed on the level of unrestricted fund balance. Wantagh Union Free … were reasonable and adopting realistic budgets based on historical costs and trends. As a result, the district …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… overtime costs of WTP employees, water customers may have been unnecessarily burdened with unneeded overtime and … that 230 claims (86%) totaling $6.5 million should not have been approved by the claims auditors for payment because … properly audited as it was the board’s responsibility to do so because the claims auditors were employees of BOCES. …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfOpinion 2010-3
… of fire company as part of "definite sum"); (not subject to referendum requirements) TOWN LAW § 184: A fire protection … district and an incorporated fire company is subject to a public hearing, but is not required or authorized to be subject to a referendum. The fire company's debt …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3State Comptroller DiNapoli Releases School Audits
… limit. Auditors also found three of the district’s reserve funds were overfunded. Tuckahoe Common School District – Extra-Classroom Activity (ECA) Funds (Suffolk County) The board did not appoint a faculty …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0If You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, … with your accountant or an independent auditor. If you have questions about your GASB report or for help accessing …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpWainscott Common School District - Claims Auditing (2018M-240)
Determine whether the Board of Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequ
https://www.osc.ny.gov/files/local-government/audits/pdf/wainscott-240.pdfState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2