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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
Determine if tuition billings for the students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-falls-2020-73.pdfHammondsport Central School District – Investment Program (2024M-63)
… Audit Objective Determine whether Hammondsport Central School District (District) officials developed and managed a … a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Selected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-7)
To determine the extent of implementation of the six recommendations included in our initial report, Selected Safety and Security Equipment at Subway Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f7.pdfSelected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8)
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8.pdfSelected Safety and Security Equipment at Train Stations (2017-S-84)
To determine whether the Staten Island Railway has taken appropriate action to ensure that equipment, such as cameras and "Customer Assistance Intercoms,"...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s84.pdfSelected Safety and Security Equipment at Subway Stations (2016-S-92)
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92.pdfCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … the revolving loan fund program and was unaware inadequate accounting records were maintained. In 2019, CEDC wrote off … or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingSaranac Central School District – Investment Program (2023M-89)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials developed and managed a … million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Cold Spring Harbor Central School District – Capital Assets (2023M-37)
audit, cold spring harbor, school district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cold-spring-harbor-central-school-district-2023-37.pdf2018 School District - Component Tax Data
2018 School District - Component Tax Data
https://www.osc.ny.gov/files/local-government/data/excel/2018table3.xlsxSchool District Bus Safety (2018-MS-4) - Global
School District Bus Safety (2018-MS-4)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-School-Bus-Safety-global.pdfPortville Central School District - Financial Condition
Portville Central School District - Financial Condition
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2014-portville.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfOpinion 93-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Johnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… (City) Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used improper accounting practices and did not complete timely and accurate … by approximately $330,000. Annual financial reports for 2018 through 2021 were not filed until after the …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Opinion 96-16
… county of all the property and facilities of a town water district for the construction of a new town hall. This is in response … of the district, must be disposed of to the credit of the real property within the district by any equitable method …
https://www.osc.ny.gov/legal-opinions/opinion-96-16State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Liverpool Central School … all of the fund balance appropriated to finance operations for fiscal years 2016-17 through 2018-19. The board has not …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Dalton-Nunda Central School … and data. In addition, some district computers were used for personal activity, increasing the likelihood of the …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Poland Central School District - Claims Audit Process (2018M-214)
… whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings With … which bypass the claims audit process, we found that District officials established effective claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214