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Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … environment that fosters compliance and transparency due to its lack of policies, guidelines and monitoring. The Board … ensure that bank reconciliations were performed. Claims to be paid were not presented on an abstract, and Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40DiNapoli: Contractor Charged State for Booze & Sunset Cruise
… and a sunset cruise at a conference at the Montauk Yacht Club Resort & Marina, and more than $22,000 for a staff … staff to attend a two-day conference at the Montauk Yacht Club Resort and $22,901 for a staff picnic. While at the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruiseManhasset Union Free School District – IT Asset Management (S9-22-15)
… complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials appropriately tracked, … or indicated they planned to initiate corrective action. … manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records … letter. … lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Kings Park Central School District – IT Asset Management (S9-22-13)
… were not conducted, IT equipment was susceptible to damage from a water leak in a server room ceiling and officials did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Central Valley Central School District – IT Asset Management (S9-22-7)
… Chromebooks with a combined estimated cost of $430 based on recent purchases could not be located. One Chromebook costing $215 could not be located and was not on inventory records. Two laptops, one costing $510 and one … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … raised in their response. … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … unnecessarily has online banking access for all if its bank accounts. District officials do not secure user names, … credentials used to access online banking and that they log off the bank website in a secured manner. Have written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor providing goods or services prior to OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is … throughout the course of each project, which often span two or more fiscal years. Rather, the Administrator …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29DiNapoli: School District Tax Levy Cap Below 2 Percent
… for the 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data … examine where they can limit spending to stay under the cap,” DiNapoli said. “Local governments will have to examine … more closely to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentVillage of Rhinebeck – Water Fees (2013M-311)
… Purpose of Audit The purpose of our audit was to examine internal controls over water fees for the period … over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were inadequately … system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Holland Central School District – Claims Audit (2021M-210)
… report - pdf ] Audit Objective Determine whether the Holland Central School District (District) Board of Education … Education Law Section 1709 (20-a) … Determine whether the Holland Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Objective Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic … to eligible students. We reviewed 300 nonpublic school student records and found that 114 students were provided …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials did …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … Town funds. The Town did not submit annual financial reports to the State. The Board did not monitor spending or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Town of Queensbury – Justice Court (S9-14-2)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … January 1, 2012 through June 30, 2013. Key Findings Based on our testing, we found the Court has properly collected and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … Key Findings The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92