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Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-fulton.pdfPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-palmyra-macedon.pdfElmsford Union Free School District – Fixed Assets (2017M-147)
Elmsford Union Free School District – Fixed Assets (2017M-147)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-elmsford.pdfSchalmont Central School District – Financial Condition Management (2018M-15)
Schalmont Central School District – Financial Condition Management (2018M-15)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-schalmont.pdfSouthold Union Free School District - Leave Accruals (2018M-113)
Southold Union Free School District - Leave Accruals (2018M-113)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-southold.pdfFiscal Stress Monitoring System - 2021 School District Summary List
Fiscal Stress Monitoring System - 2021 School District Summary List
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2021-school-summary-list.xlsxSackets Harbor Central School District - Information Technology (2019M-208)
… procedures for password management, wireless security, remote access and managing user access rights. Disable … procedures over password management, wireless security and remote access. Develop procedures for adding, removing and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Opinion 2002-10
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … cemetery (authority of town to acquire by gift as historic property) HISTORIC PRESERVATION -- Privately-owned … 5-K to mean "any building, structure, district, area, site or object, including the underground and underwater …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10DiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… A new report by State Comptroller Thomas P. DiNapoli details New York’s … funding will continue after a new executive order issued by President Trump. “The possible policy changes in … provide over $142 billion through federal programs managed by several U.S. agencies. New York state agencies and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe … Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… audit were to evaluate the Town’s oversight of financial activities and internal controls over online banking for the … her incompatible financial duties. Because the bookkeeper can initiate transactions, make accounting entries, and … initiate and conceal inappropriate transactions that could go undetected and uncorrected. The Board did not conduct an …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or … whether or not the appointment of a claims auditing official would be beneficial for your locality. Several …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89IX.12.S Questions – IX. Federal Grants
… relating to CMIA implementation and/or requests for copies of CMIA documents may be addressed to either the OSC … relating to CMIA implementation andor requests for copies of CMIA documents may be addressed to either the OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12s-questionsTown of Saugerties – Claims Auditing (2024M-144)
… of Saugerties (Town) Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board … purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims before payment or …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/pittsfield-town-2024-80.pdfSachem Public Library – Claims Processing (2016M-327)
… audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Binghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/pdf/binghamton-2019-147.pdfEllicottville Central School District - Information Technology (2019M-14)
Determine whether the District ensured information technology (IT) assets were properly safeguarded and secured.
https://www.osc.ny.gov/files/local-government/audits/pdf/ellicottville-14.pdfAmagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/amagansett.pdf