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Tuckahoe Union Free School District – Overtime (2023M-53)
… pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime … totaling $324,934 primarily for routine anticipated events. Had the District considered alternative options …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… and District officials ensured check signings and online banking transactions were appropriate and secure. Key … and District officials did not ensure check signings and banking transactions were secure. The District Treasurer … in the Treasurer’s absence. The Board did not enter into a banking agreement with a bank that maintains six District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingElmsford Union Free School District – IT Asset Management (S9-22-9)
… selected 35 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm … percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … Key Recommendations Ensure District inventory records are complete and accurate. Perform annual and complete …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… members. By not properly managing ECA finances, students miss this learning opportunity and District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78East Rochester Union Free School District – Procurement (2022M-56)
… document that they properly sought required competition for 18 purchases as follows: Seven purchases totaling … written policies and clear and consistent regulations for procurements not subject to competitive bidding, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Appendix B — Travel References – Travel and Conference Expense Management
… (includes both federal lodging and meal rates) Office of the New York State Comptroller, Audit Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesWest Islip Union Free School District – Financial Management (2022M-40)
… (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding reserves. The Board: … Districts District Board of Education Board reasonably and transparently managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Nine of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … Only teaching staff and teaching assistants at the middle school were offered the middle school mental health training. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingNew York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … No written or verbal quotes were obtained for the purchase of goods and services from 13 vendors who were paid $73,032. … District officials sought competition for the purchase of good and services not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Baldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Constitutional Tax Limits
… a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment Instructions [pdf] Having problems? … related to completing the Constitutional Tax Limit form Select option 3 Or Email us at: … demonstrate how to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsState Comptroller DiNapoli Releases School Audits
… and effectively.” Central Square Central School District – Claims Auditing (Oswego County) Although the district’s claims auditing policy contains provisions related to the … recalculated fund balance exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the … the district did not act on this recommendation. As a result, auditors identified 24 user accounts that had … adding 60 unauthorized sick days valued at approximately $10,000. District officials notified auditors that they …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… to protect critical financial data. Village of Harriman – Water Department Billing (Orange County) Village officials … they allowed an additional grace period after the 30-day payment period and also did not collect one percent late fees after 60 days. Village officials also did not bill two commercial customers because those customers had …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clark Mills Fire District , Village of Clinton , Elba Fire Department , Village of Ellenville , Village of Harriman , Hughsonville Fire … Comptroller DiNapoli announced his office completed audits of the Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… totaling $12,090. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Auditors also confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 unauthorized sick days …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits