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Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Belleville-Henderson Central School District – Information Technology (Jefferson County) … did not have a disaster recovery plan. Evans-Brant Central School District – Information Technology (Erie County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsTown of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsComptroller DiNapoli Releases Municipal Audits
… of Harmony , Village of Hillburn , Village of Liberty , Mount Vernon IDA , Town of Villenova and the Westmere Fire … proposed budget complies with the property tax levy limit. Mount Vernon Industrial Development Agency – Project Approval … Town of Harmony Village of Hillburn Village of Liberty Mount Vernon IDA Town of Villenova and the Westmere Fire …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Whitesboro Central School District – Separation Payments (2020M-146)
… Objective Assess whether separation payments to certain Whitesboro Central School District (District) employees were properly supported and accurately calculated in accordance with Board-approved agreements. Key Findings … are accurately calculated, supported and disbursed in accordance with the terms of CBAs and individual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in … Thomas P. DiNapoli. Auditors found regulators lacked the equipment to measure Internet speeds, used inaccurate … The state Public Service Commission PSC is falling short in …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsState Comptroller DiNapoli Releases School District Audits
… The district has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsWynantskill Union Free School District – Purchasing (2022M-85)
… Union Free School District (District) sought competition when purchasing goods and services that fell below the statutory bidding … officials could not always support competition was sought when purchasing goods and services that fell below the … Union Free School District District sought competition when purchasing goods and services that fell below the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Longwood Central School District – Overtime (Suffolk County) District … to justify compensatory time earned. New Rochelle City School District – Information Technology (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or … deposit. The Town Board (Board) has not received financial reports since January 2020 and the 15 submitted reports for …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Lackawanna City School District - Tuition (2019M-59)
… Objective Determine whether tuition payments were accurate and supported. Key Findings District officials did not review … in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Shenendehowa Central School District – Longevity Payments (2023M-165)
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shenendehowa-central-school-district-2023-165.pdfAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are adequately … presented in its annual CFRs. According to its CFRs for the two fiscal years ended June 30, 2010, All Services … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-auditsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of … from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s or school’s operations. Proactively anticipating and planning …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningPenfield Central School District – Procurement (2022M-76)
… Audit Objective Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices. Key Findings District officials … Determine whether Penfield Central School District District officials made procurements in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Spencerport Central School District – Employee Benefits (2025M-65)
… and accurately calculate separation and unused leave payments? Audit Period July 1, 2023 – May 16, 2025 … school districts (districts) often provide separation payments to employees for a retirement incentive or all or a … employment. Some employees are also eligible for periodic payments of unused leave. These payments are an employment …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65State Agencies Bulletin No. 995
… prior to June 30, 2010; Performed duties of automotive repair; Are required by the State to provide a personal tool … Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Motor Equipment Maintenance Supervisor 1 … and Park Worker titles who perform motor equipment repair duties and are required to provide a personal tool …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga County) … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsLong Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdf