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Binghamton City School District – Information Technology (2019M-147)
… user accounts and disable those that are determined to be unnecessary. The Board does not have an adequate contract and separate service level agreement (SLA) for information technology (IT) services provided by the Broome Tioga Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147South Country Central School District – Procurement (2013M-91)
… (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91South Country Central School District – Information Technology Inventory (2017M-219)
… Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventorySouth Mountain Hickory Common School District – Financial Management (2022M-49)
… Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted unrealistic budgets. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Financial Condition and Budgeting Practices …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102South Seneca Central School District – Financial Management (2015M-255)
… July 1, 2010 through September 10, 2015. Background The South Seneca Central School District is located in the Towns … South Seneca Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255South Lewis Central School District – Financial Condition (2016M-83)
… July 1, 2014 through September 30, 2015. Background The South Lewis Central School District is located in the Towns … South Lewis Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did … that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 requirements, and nine districts met requirements for students in grades 7-8. "As childhood obesity continues to plague our …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesState Comptroller DiNapoli Releases Municipal Audits
… November of 2020 . The matter is still pending in court. South Butler Fire District – Board Oversight of Financial … tax levies were higher than needed to fund operations. South Butler Fire Department – Oversight of Financial … manage user accounts for the network or financial application. In addition, town employees did not comply with …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… controls. The Business Manager told us he has not prepared a reconciliation of the estimated premiums to the actual … duties or implement compensating controls such as having someone independent of the billing and collection process verify that the proper amounts are billed. Design a reconciliation process to accurately adjust the initial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRandolph Central School District – Financial Management (2014M-20)
Randolph Central School District Financial Management 2014M20
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20South Glens Falls Central School District – Access Rights (2012M-257)
… whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in Saratoga County. The District is … South Glens Falls Central School District Access Rights …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257South Buffalo Charter School – Employee Compensation (2018M-1)
South Buffalo Charter School – Employee Compensation (2018M-1)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-south-buffalo-charter.pdfComptroller DiNapoli Releases Municipal Audits
… South Glens Falls , the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to provide janitorial … hide its non-compliance with state law by misrepresenting hours worked and rates paid in certified payrolls it … contractor unconscionably cheated disabled employees out of thousands of dollars. OMH needs to take immediate action …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesComptroller DiNapoli Releases Municipal Audits
… accounting records, which caused the general ledger to be out of balance by nearly $7 million. In addition, the board … capital plan. Town of East Fishkill – Financial Condition (Dutchess County) Town officials did not adopt realistic … Fire District – Internal Controls Over Cash Disbursements (Dutchess County) The board did not perform a proper audit of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Fiscal Stress Scores for Villages and Cities
… to fiscal stress.” While no municipalities were in the highest category of “significant fiscal stress,” 73 … as required. These scores also largely reflect the period when local governments in New York received federal relief … DiNapoli said. “The relief funds are temporary, so it is critical that local communities make changes, including …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesPublic Safety – 2022 Financial Condition Report
… Supervision (DOCCS) facilities in March 2022); 63 county jail and correctional facilities; and 12 New York City … and then facilities in New York City. The number of State prison incarcerated individuals declined 2 percent in SFY … larger drops in the prior three years (the number of State prison incarcerated individuals declined by 25.8 percent in …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-safety