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Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations Closely monitor …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… to confirm they were inventoried. We found 20 percent of the sampled assets were not properly accounted for. … (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be located. Six assets … displays and one Chromebook) with combined purchase prices of approximately $27,800 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Kings Park Central School District – IT Asset Management (S9-22-13)

… was susceptible to damage from a water leak in a server room ceiling and officials did not adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Central Valley Central School District – IT Asset Management (S9-22-7)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Silver Creek Central School District – Financial Management (2022M-153)

… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … 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-153

Schoharie Central School District – Financial Condition (2013M-263)

… million. Key Finding Although the Board adopted budgets with revenues that were realistic and supported, expenditures … data. Discontinue the practice of adopting budgets with the appropriation of unexpended surplus funds that will … provides appropriate transparency of the budget process with public disclosure. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Freeport Union Free School District – Financial Condition (2016M-300)

… 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … four of which were overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

DiNapoli: Contractor Charged State for Booze & Sunset Cruise

… Mental health provider PSCH, Inc. charged $152,680 in … or unallowable costs to the state Office of Mental Health (OMH) including alcohol and a sunset cruise at … Mental health provider PSCH Inc charged $152680 in unsubstantiated or unallowable costs to the state Office …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-contractor-charged-state-booze-sunset-cruise

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… The District did not have written agreements with its banks to clearly prescribe the manner in which electronic or … and other security measures available from the District’s banks. Key Recommendations Consider limiting the online … and other security measures available from the banks are enabled. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Afton Central School District – Fund Balance Management (2023M-18)

… (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not … taxpayers. The Board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of … years by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18

Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)

… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor … prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval of the contract is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

Village of Rhinebeck – Water Fees (2013M-311)

… accounting system. The Board did not annually audit, or cause to be audited, the Treasurer’s records. Key … the Clerk’s water account adjustments. Annually audit, or cause to be audited, the Treasurer’s financial records. …

https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311

Holland Central School District – Claims Audit (2021M-210)

… (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure that claims were adequately supported and properly audited before payment. In addition, the current … risk that improper or unsupported payments could be made and not be detected and corrected. We reviewed 75 of 1,661 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

State Comptroller DiNapoli Releases Municipal Audits

… audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials did not adequately secure and protect the village’s information technology (IT) systems against unauthorized use, access and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)

… cash receipts for the period of January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library … cash register and stated that one employee was required to count the cash collected at the conclusion of the day. … desk. Ensure that on a daily basis two employees count the cash receipts collected and compare the total with …

https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

DiNapoli: School District Tax Levy Cap Below 2 Percent

… the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious and examine where they can limit spending to stay under the … the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… of approximately 15,300. The Village is governed by an elected Village Board, which comprises four Trustees … routine sewer operations, which are budgeted for annually by the Board. The commingling of all of these resources and … monitored against project authorizations approved by the Board and for compliance with legal requirements …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29