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Rockville Centre Union Free School District - School District Website (S9-19-28)
… maintained a website but certain financial information was not posted, resulting in a lack of transparency. Information … documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to … plan (CAP) in an easily accessible location. Officials did not prepare a multiyear financial plan. Posting a prepared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Examination of Unemployment Insurance Benefits 2016 Annual Report
… DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through this cooperative …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… himself from voting on the contracts. The Board did not hold a public hearing for the ambulance contract. Town officials did not receive annual financial statements from the fire company and did not review response logs. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Brunswick Central School District – Financial Condition (2014M-002)
… surpluses totaling $1.5 million in that period, therefore not actually using the fund balance to finance operations. … than $2.4 million in three years. District officials have not established a formal plan stating how much would be set … that result in the appropriation of fund balance that will not be used. Review the appropriateness of the reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… overestimation of expenditures resulted in the District not using fund balance that was appropriated. This allowed … the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and adopt budgets that … in appropriating unexpended surplus fund balance that will not be used to sustain District operations. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Kent – Procurement and Information Technology (2017M-85)
… for online banking and investment, shopping, travel, sports, social networking and entertainment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… approximately $3.37 million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did not adopt an IT disaster recovery plan. The Board has not adopted a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… lavish parties with alcohol, cruises and extra guests are not allowable. State agencies must make sure that contractors … abuse. The provider claimed $152,680 in costs that could not be substantiated or are not allowable under the contract, DiNapoli found. That …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseCopiague Union Free School District - Information Technology (2023M-150)
… access controls. Key Findings District officials did not properly manage nonstudent network user accounts and … to District officials, we found that officials did not: Disable 316 nonstudent network user accounts (24 percent) that were not needed, including two user accounts assigned to employees …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Key Findings The Board of Education (Board) did not always ensure non-instructional employee overtime was … day. Had employees only charged leave for the hours not worked, the overtime payments may have been avoided or … errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeOnteora Central School District – Information Technology (2015M-92)
… of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County Town of Lexington. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Goshen Central School District – Financial Condition (2017M-46)
… to fund operations, of which $3.9 million (80 percent) was not used. The Board has not adopted a plan that addresses accumulating and using … adopting budgets that appropriate fund balance that will not be used to fund operations. Develop a written reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away … Adopt new, or update existing, policies to address credit card use, including the appropriate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Key Findings The Board and District officials did not properly manage fund balance and reserves and need to … limit and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus … or 72 percent, over the last three fiscal years. Could not demonstrate that the balances in five reserves, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Silver Creek Central School District – Financial Management (2022M-153)
… 2016 audit identified similar deficiencies, officials did not effectively implement corrective actions. As a result, the Board and District officials continued to not properly manage fund balance and reserves, resulting in … $2.7 million of fund balance and reserve funds that were not needed to fund operations from 2018- 19 through 2020-21. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Village of East Hampton – Information Technology (2015M-187)
… by an elected five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… use. Key Findings The Board and District officials did not establish adequate controls over user accounts for the … We determined that the Board and District officials do not have reasonable assurance that they would be able to … of funds in the financial application because they did not: Develop and adopt policies and procedures related to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. … banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0