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State Comptroller DiNapoli Releases Municipal Audits
… board’s hindered ability to recognize revenue shortfalls or cost overruns, limiting any potential corrective action. … estimates were not based on prior years’ actual results or trends and did not contain estimates for all known … The board did not develop comprehensive IT policies or procedures. The board also did not enter into a written …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsOperational Advisory No. 13
… Subject Monthly advisory of accounting periods open within the Statewide Financial System … will be leaving one prior month open in the sub-modules and General Ledger.In August, the sub-modules and General … tab in the Events-Related Data section of SFSS ecure . For assistance with vouchers and expense reports, please …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsRichfield Springs Central School District - Fixed Assets (2019M-140)
… Objective Determine whether fixed assets were recorded and accounted for properly. Key Findings Fixed asset and disposal policies … and reported to the Board according to policy. District officials agreed with our findings and indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Adirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. Background The Adirondack Central School District is located in the Towns of Ohio, Russia and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184DiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… provide reimbursement from the state to municipalities for costs incurred for hiring financial advisors to assist in … to do their part to help localities find and implement real, lasting solutions. This proposal will help encourage … 16 counties, 18 towns, five cities, 16 villages and 87 school districts. … State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingDiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… Property tax levy growth for school districts will be capped at 0.12 percent above … the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. “The nearly zero growth in the tax cap will …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… Findings SHP Training was not provided to all employees or Board members and because the District’s training …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Tonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
Determine whether the Manchester-Shortsville Central School District (District) officials properly and transparently used capital project resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/manchester-shortsville-2021-103.pdfCanajoharie Central School District – Fuel Purchasing (2021M-170)
Determine whether Canajoharie Central School District (District) officials adequately managed fuel purchases and audited fuel claims.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canajoharie-2021-170.pdfChester Union Free School District – Information Technology (2021M-107)
Determine whether Chester Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chester-2021-107.pdfNyack Union Free School District – Network User Accounts (2021M-113)
Determine whether Nyack Union Free School District (District) officials adequately managed and monitored network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nyack-2021-113.pdfRye Neck Union Free School District – Information Technology (2016M-280)
… The objective of our audit was to determine whether the District adequately safeguarded sensitive data stored on District computer systems for the period July 1, 2014 through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Oysterponds Union Free School District - Financial Management (2019M-217)
… report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217New Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central 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/new-lebanon-central-school-district-s9-19-37.pdfLake Pleasant Central School District - School District Website (S9-19-36)
Determine whether the Lake Pleasant Central 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/lake-pleasant-central-school-district-s9-19-36.pdfGrand Island Central School District - School District Website (S9-19-31)
Determine whether the Grand Island Central 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/grand-island-central-school-district-s9-19-31.pdfCentral Square Central School District - School District Website (S9-19-29)
Determine whether the Central Square Central 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/central-square-central-school-district-s9-19-29.pdf