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Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/pdf/geneseo-2019-172.pdfFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfMount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfGreater Johnstown School District - Payroll (2018M-267)
… employees who were paid approximately $1.7 million during the audit period. District officials effectively designed and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Cost-Saving Ideas: Legal Requirements
… "banks" or "trust companies" for deposit of public funds and for the securing of public deposits. Section 11 allows … by resolution, of an investment policy. Articles 3-A and 5-G govern generally the temporary investment of moneys … district. Capital Planning for Local Governments and School Districts General Municipal Law Section 6-c …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsPlanning Resources
… Multiyear Financial Planning Spreadsheets Municipal [.xls] School District [.xls] Local Sales Tax Data, Reports and Resources …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOpinion 91-1
… law actually conflict with the State statute ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627; … for State-wide uniformity in a given area ( Albany Area Builders , supra ). Even where a State statute expressly … 1976 Opns St Comp No. 76-248, unreported; see Associated Builders v City of Rochester , 67 NY2d 854, 501 NYS2d 653; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1DiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced … DiNapoli’s office examining issues impacting New Yorkers in need. His first report examined poverty trends. “Federal … it cannot, at times, access adequate food for everyone in the home due to a lack of resources, according to the U.S. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfBemus Point Central School District - Capital Projects (2019M-212)
Determine whether the District properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/pdf/bemus-point-2019-212.pdfCroton-Harmon Union Free School District - Professional Services (2019M-51)
Determine if District officials sought competition for procurement of professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/croton-harmon-51.pdfElmira Heights Central School District - Nonresident Tuition (2019M-120)
Determine whether District officials accurately and timely billed nonresident student tuition.
https://www.osc.ny.gov/files/local-government/audits/pdf/elmira-heights-2019-120.pdfCanastota Central School District - Financial Condition Management (2019M-174)
Determine whether the District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-2019-174.pdfNorth Shore Central School District – Fuel Inventory (2017M-89)
… of Audit The purpose of our audit was to evaluate the District’s controls over fuel inventory for the period July … December 31, 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… activities were not supported by adequate documentation. District employees did not submit any documentation to show … proper authorization and supporting documentation. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mCost-Saving Ideas: How to Reduce Energy Costs
… than what your utility currently offers. The New York State Office of General Services (OGS) may have contract … OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … models. Use Energy Star power management software on your computers. Turn on power save features in office …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsDiNapoli: Property Tax Exemptions Top $450 Billion
… or disallowed this exemption entirely. For Fiscal Year Ending 2015, 109 Industrial Development Agencies …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… restitution of $231,919 on or before his sentencing on January 27. “Mr. Davis thought he could steal from taxpayers,” …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamSchool District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Hoosick Falls Central School District - Financial Condition Management (2019M-159)
Determine whether District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/hoosick-falls-2019-159.pdf