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Bethpage Union Free School District – Leave Accruals (2015M-100)
… District’s non-instructional employees received and used leave accruals in accordance with employment contracts and … District did not have written procedures for maintaining leave accrual records or processing these payouts. At the … a manual process to carry over each employees’ accrued leave balances based on the prior year’s ending balance from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) officials … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkAlexandria Central School District – Financial Condition (2016M-5)
… Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one school … fund balance exceeded statutory limits during the past three years. The District maintained reserve funds but …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Tupper Lake Central School District – Financial Condition (2014M-151)
… of Education and operates two schools with approximately 790 students. Budgeted appropriations for the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… established adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … not establish adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and … and adopt policies and procedures addressing key network user access controls, such as user account management, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… and the Legislature deserve credit for adopting another spending plan on time. My office will examine how this agreement will keep the state on track for budget balance as well as the impact it has on … and the Legislature deserve credit for adopting another spending plan on time …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetBelleville-Henderson Central School District - Information Technology (2019M-128)
… complete report - pdf] Audit Objective Determine whether District officials ensured employees’ personal, private, and sensitive information (PPSI) was adequately protected … from unauthorized access, use and loss. Key Findings District officials did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mState Agencies Bulletin No. 1848
… that position pools in PayServ may require updates for SFS lapsing. Affected Employees All agencies with … in PayServ will be lapsing and will no longer be available for use in PayServ. Effective Dates Accounting strings … string effective the beginning of the pay period for the following check dates (Administration – 09/16/2020 & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesState Comptroller DiNapoli Releases Municipal & School Audits
… and all seven elected officials did not complete the annual SHP training. Additionally, the city excluded seasonal … officials provided employees and most elected officials annual SHP training, they did not maintain reliable records … individuals tested completed the training. Town of Hyde Park – Sexual Harassment Prevention (SHP) Training (Dutchess …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2Little Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … Determine whether the Board and District officials effectively managed financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67City of Norwich - Capital Planning (2019M-88)
… complete report - pdf] Audit Objective Determine whether City officials are properly planning for capital needs. Key … and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Prototype Accounting Report
Prototype Accounting Report
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/acctng_controld_prototype.pdfSouth Mountain Hickory Common School District – Financial Management (2022M-49)
Determine whether the South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-mountain-hickory-2022-49.pdfMount Morris Central School District – Financial Condition (2014M-328)
… 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in Livingston … Mount Morris Central School District Financial Condition 2014M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328DiNapoli: 59 School Districts in Fiscal Stress
… Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 districts that were listed … and patterns of operating deficits, DiNapoli’s monitoring system creates an overall fiscal stress score which … their respective cities later this year. The monitoring system does not score New York City. For a list of school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfWheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Selected Safety and Security Equipment at Subway Stations (2016-S-92)
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92.pdf