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North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… of our audit was to evaluate the District’s controls over payroll user access and payroll certifications for the period July 1, 2014 through … Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … North Syracuse Central School District Payroll Access and Certification 2016M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… All 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its … and depth of storm surge will increase across New York City. With the sea level rise, future storms will flood more … stemming from Superstorm Sandy, which hit the New York City area in October 2012 causing significant coastal …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… in any community or at any institution. "I fully support Governor Kathy Hochul's bold and smart actions today to protect Jewish and …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseSidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… audit was to examine the District’s officials’ actions to control expenditures and improve student achievement for the … Sidney Central School District Expenditure Control and Student Achievement 2014M163 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its … (Parks) to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a statewide snowmobile trail system. In 1989, Parks completed the plan and the use …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0U. S. Steel and DiNapoli Agree on Enhanced Disclosure of Corporate Political Contributions
… Steel Corporation has agreed to the New York State Common Retirement Fund’s request that it publicly report its … Inc. Yum! Brands Inc. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2015/03/u-s-steel-and-dinapoli-agree-enhanced-disclosure-corporate-political-contributionsCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… Purpose To determine whether State agencies and certain public authorities and corporations, collectively referred to as Affected State … as directed by Executive Order 111 (E.O. 111 or the Order) and whether the New York State Energy Research and … To determine whether State agencies and certain public authorities and corporations collectively …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property … Remit tax moneys and the interest and penalties collected on the tax collections to the Supervisor in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… October 31, 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately … billed, collected and enforced. Customers were not billed in accordance with the Board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… internal controls over the cafeteria’s cash operations for the period July 1, 2012 through March 6, 2014. Background … with approximately 650 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $16.3 … Consider cost savings measures and revenue enhancements for the school food service fund. Segregate duties of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… The current and former Supervisors did not prepare monthly bank reconciliations, provide the Board with complete and … without complying with competitive bidding requirements. Bank reconciliations and accountability analyses were not performed for all Court bank accounts. Key Recommendations Ensure that the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… Retired Suffolk County Police Det. Sergeant Terrance Hoffman will … Retired Suffolk County Police Det Sergeant Terrance Hoffman will …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … – the workers and businesses in New York State. As part of fulfilling its mission, the Department, through its Division of Employment and Workforce Solutions (DEWS), administers the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actDiNapoli: Audit Reveals Hiring and Budgeting Problems in Brentwood School District
… A pattern of poor budgeting led the Brentwood Union Free School District to accumulate … today by New York State Comptroller Thomas P. DiNapoli. The audit also identified several personnel actions that ignored district policy, most notably in the search for a new superintendent. “This audit revealed …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-reveals-hiring-and-budgeting-problems-brentwood-school-districtLowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (13 percent of the population),15 of 17 teachers responding to our survey …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet