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Opinion 91-19
… FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … addressing the problems identified in the initial audit. State Education Department (SED): Oversight of Smart Schools … costs that did not comply with the requirements for reimbursement and recommended those costs be disallowed. …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… with the Beacon City School District for delinquent school tax collection. Develop a comprehensive IT security plan and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mNorth Greenbush Common School District - Budgeting Audit
The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015.
https://www.osc.ny.gov/files/local-government/audits/2016/pdf/north-greenbush.pdfGreater Johnstown School District - Payroll (2018M-267)
Determine whether employee salaries and wages were accurately paid.
https://www.osc.ny.gov/files/local-government/audits/pdf/greater-johnstown.pdfCopenhagen Central School District - Procurement (2019M-238)
Determine whether District officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/copenhagen-2019-238.pdfLackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfSalem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfTuckahoe Common School District - Purchasing (2018M-228)
Determine whether the District sought competition for its professional service providers and for purchases under the bidding threshold...
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-228.pdfUtica City School District - Payroll (2018M-175)
Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/utica.pdfLetchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/pdf/letchworth.pdfPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh-2019-198.pdfPoughkeepsie City School District - Payroll (2019M-110)
Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-110.pdfWhitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… administrative fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities totaling … and utility vendors from having direct access to a District bank account and the ability to disburse funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfLake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfPatchogue-Medford Union Free School District – Budget Review (B7-13-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are … reasonable. Background The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1