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State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Archer Daniels Midland Co. Agrees to Shareholders' Request For 'No Deforestation' Policy
… of the company’s commitments, the New York State Common Retirement Fund (Fund) has withdrawn its anti-deforestation …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-archer-daniels-midland-co-agrees-shareholders-request-no-deforestation-policyElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented were for appropriate purposes and were properly audited and approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Bay Shore Union Free School District - Procurement (2018M-212)
… District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 … services for 19 purchases totaling $70,634, as required by the District’s purchasing policy. Ensure that purchases of … Key Recommendations District officials should: Follow the District’s procurement policy that requires the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Huntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
… for the Continuing Education Department’s (Department) financial activity. Key Findings Community education financial activity was not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationGreenport Union Free School District - Bank Reconciliations (2019M-161)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Roosevelt Union Free School District - Information Technology (2019M-193)
Determine whether District officials established adequate controls to help prevent and properly respond to a malicious attack
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Opinion 93-17
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … for the payment of the contributions would not lapse at the end of the fiscal year in which the appropriation is … for a purpose other than a "capital project" lapses at the close of the fiscal year for which made to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2008-1
… rule, however, a gift constitutes a voluntary transfer of property from one to another without consideration ( see e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
audit, eastchester, school, network user accounts
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/eastchester-union-free-school-district-2022-142.pdfValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
audit, school, valley stream 24, new hire paperwork
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/valley-stream-union-free-school-district-2022-189.pdfRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
audit, school, rye neck, health insurance, cost savings
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rye-neck-union-free-school-district-2022-164.pdfWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
audit, school, west hempstead
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-hempstead-union-free-school-district-2023-9.pdfBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit, school, blind brook-rye
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/blind-brook-rye-union-free-school-district-2023-35.pdfGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/greenwood-lake-2021-147.pdfNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-bellmore-2019-95.pdfNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfRaquette Lake UFSD - Business Office (2023M-151)
Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/raquette-lake-ufsd-2023m-151.pdf