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Tully Central School District – Network Access Controls (2021M-138)
… - pdf ] Audit Objective Determine whether Tully Central School District (District) officials ensured network access … take corrective action. … Determine whether Tully Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Panama Central School District – Procurement (2024M-73)
… pdf] Audit Objective Determine whether the Panama Central School District (District) Board of Education (Board) and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Opinion 2001-12
… for defense and indemnification of library employees) -- Public Library (authority of library board and governing … for defense and indemnification of library employees) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … (2) the governing board of the sponsoring municipality or school district may confer section 18 benefits on library …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Inlet Common School District – Claims Auditing (2015M-285)
… 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school with approximately 20 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Opinion 90-27
… to Town Law, §189-a(2)(a), if it appears to be in the public interest, the town board and the village board shall … must, within 30 days after the meeting, hold a joint public hearing at a location within the proposed district … circulation within the town and village and posted in 5 public conspicuous places within the area of the town outside …
https://www.osc.ny.gov/legal-opinions/opinion-90-27East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Determine whether employees received proper wages and overtime payments in accordance with contract terms and … tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the board …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited interests in … were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… online banking, on her personal computer. Adequate accounting records were not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with … proper oversight of the bookkeeper. Maintain adequate accounting records. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Menands Union Free School District – Payroll (2015M-268)
… through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in … an elected five-member Board of Education and operates one school with approximately 250 students. The District’s budget …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Opinion 2003-4
… payment of a claim arising from a purchase order issued by one fire commissioner for the purchase of "Holiday … vests the power to contract in a board, the board may act only "as a body" and [i]ndividual members … are not, as such, … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Broadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/broadalbin-perth-2020-144.pdfHighland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… School District (District) officials adequately managed and secured network user accounts. Key Findings The Technology Department could improve how they manage and secure network user accounts. Specifically: They did not … including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userWaverly Central School District - Financial Operations (2019M-136)
… complete report - pdf] Audit Objective Determine whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings District officials did … appropriate. Ensure the claims auditor receives all claims for payment and requires adequate support for each claim. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … New York City Administration for Children’s Services: Accounting for and Contracting Children In Foster Care …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsPort Byron Central School District – Network User Accounts (2021M-119)
… Key Findings District officials did not ensure that the District’s network user account controls were secure. … policies or procedures to add or disable user accounts. The District had a total of 19 unneeded network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119