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Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support transactions totaling $134,449 were … were not adequate to permit an audit. Key Recommendations Central treasurers should ensure that all collections and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomYork Central School District – Network Access Controls (2022M-93)
… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… (IT) contingency plan. Key Findings District officials did not adequately manage or monitor nonstudent network user … confidentially to officials, we found that officials did not: Disable 31 unneeded network user accounts (of the … written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andIrvington Union Free School District – Fixed Assets (2022M-89)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed … These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Wynantskill Union Free School District – Purchasing (2022M-85)
Determine whether the Wynantskill Union Free School District District sought competition when purchasing goods and services that fell below the statutory bidding thresholds
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… As a result, the District had additional entry points for attackers to access and view personal, private and … unneeded. Key Recommendations Develop written procedures for managing and reviewing network user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andAttica Central School District – Financial Management (2022M-103)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pearl River Union Free School District – Fixed Assets (2022M-126)
… a combined cost of $88,931 did not have the required asset tags. 35 fixed assets with a combined cost of $433,179 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… Thomas P. DiNapoli issued the following statement today regarding Governor Hochul's signing of a new … gun control bills signed into law by Governor Hochul today are common sense measures that will help keep our … Thomas P DiNapoli issued the following statement today regarding Governor Hochuls signing of a new legislative …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlAlexander Central School District – Financial Management (2020M-64)
… the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Liverpool Central School District – Information Technology Assets (2020M-59)
… whether the District effectively managed hardware and software inventory to ensure that information technology … Key Findings District officials did not maintain complete and accurate hardware or software inventory records and did not perform comprehensive inventory counts. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Putnam Central School District – Fund Balance Management (2020M-27)
… multiyear financial plan. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not countersigned …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mNorth Salem Central School District – Time and Attendance (2016M-209)
… not establish policies and formal written procedures over payroll timekeeping to ensure that employees’ leave and work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Selected Management and Operations Practices (Follow-Up)
… Law requires NYPA to prepare a report, at least annually, listing all personal property valued in excess of $5,000 disposed of during the … 31, 2016, NYPA reported $1.6 million in personal property sales. NYPA began energy efficiency programs for its …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followContract Participation of Minority- and Women-Owned Business Enterprises
… contract participation goals for minority- and women-owned business enterprises and accurately reported program results … to promote the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. State … Transportation Authority: Minority and Women’s Business Enterprise Reporting (2010-S-9) Dormitory Authority …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesOpinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31