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Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… receipts are turned over to the Treasurer for deposit. Update the bylaws to formalize the agreement with the Auxiliary regarding the details of the financial support provided by the Department. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… of Schools is responsible, along with other administrative staff, for the District’s day-to-day management under the … District officials, the IT Director and IT staff implemented one recommendation and partially …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fNorth Salem Central School District – Time and Attendance (2016M-209)
… 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance 2016M209 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … has accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years' budgets, or nearly three …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget transparency … districts within the town. Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalGreenwich Central School District – Claims Auditing (2016M-37)
… Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of Salem – Financial Management (2015M-295)
… 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. Budgeted … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295North Salem Central School District – Network User Accounts (2022M-140)
audit, school district, North Salem
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-salem-central-school-district-2022-140.pdfNorth Salem Central School District – Network User Accounts (2022M-140)
… 181 unneeded network user accounts. Seven of these users left the District between 2011 and 2019. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… Purpose of Audit The purpose of our audit was to determine if the … The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Port Ewen Fire District – Financial Management (Ulster County) The board and officials did not properly manage the district’s … did not annually review the district’s investment policy and seek legal investment options that align with the …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… period July 1, 2012 through June 30, 2013. Background The Salem Central School District is located in Washington County … Salem Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomState Comptroller DiNapoli Releases School Audits
… source in the annual budget, which was not fully used. This practice allowed the district to circumvent the 4 … District officials did not always obtain competitive quotes and adhere to bidding requirements when procuring … officials did not follow the policy and use competitive quotes to procure goods and services from 14 vendors paid a …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest Kennedy Child Study Center: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… County) District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside … to charter schools. Instead, they used an outdated formula to determine the set-aside for tuition billing. … be competitively bid. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… $50,439 that were not adequately supported. Town of North Salem – Agricultural Exemptions (Westchester County) The …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsTown of North Salem - Agricultural Exemptions (2018M-194)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Salem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfOpinion 96-20
… AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD -- Police and Police Protection (abolishment of … Whether a village police department which was established by a …
https://www.osc.ny.gov/legal-opinions/opinion-96-20