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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… by an elected seven-member Board of Education. There are two schools in operation within the District, with 540 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Murray – Capital Projects (2014M-086)
… to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $2.2 million. Key Findings The … oversee the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughState Comptroller DiNapoli Releases School Audits
… his office completed audits of Baldwin Union Free School District , Catskill Central School District , … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Cheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… the administrators’ salary payments and benefits such as health insurance. Key Recommendations Establish and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitYork Central School District - School District Website (S9-19-35)
… - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to … District officials did not always seek competition for purchases that are not subject to competitive bidding. … duties. Officials did not always seek competition for professional services. No competition was sought for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Nyack Union Free School District – Network User Accounts (2021M-113)
… were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Cornwall Central School District – Information Technology (2021M-83)
… - pdf ] Audit Objective Determine whether Cornwall Central School District (District) officials established adequate internal … officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… [read complete report – pdf] Audit Objective Determine whether the William …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingPulaski Academy and Central School District – Financial Condition (2016M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … and take appropriate action, in accordance with statute, to reduce excess funds in the EBALR. … Pulaski Academy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialWayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… State Common Retirement Fund (Fund) and recommends ways for the Fund to build on its climate change work to protect and add value for the public workers that rely on it for retirement. The … served voluntarily. The panel was charged with offering strategies for the Comptroller’s consideration on how the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelOtego-Unadilla Central School District – Information Technology (2021M-178)
… through training, monitoring user accounts and adopting a written information technology (IT) contingency plan. Key … not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Opinion 91-32
… corporation) EMINENT DOMAIN -- Compensable Taking (claim for inverse condemnation arising out of property devaluation) … and Duties (expenditures to compensate property owners for decrease in market value) STATE CONSTITUTION, ART. I, … by this prohibition from reimbursing property owners for devaluation of their property resulting from the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Releases Municipal & School Audits
… funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … their claims audit process, did not verify that requests for proposals were solicited for seven professional service …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra