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Rockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP).
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rockville-centre-union-free-school-district-2023-140.pdfVillage of Akron – Selected Financial Activities (2016M-133)
… of our audit was to review the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … The Clerk-Treasurer did not maintain complete or accurate accounting records and reports. The Village had insufficient …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Schroeppel – Cash Disbursements (2014M-296)
… was to examine the Town’s controls over cash disbursements for the period January 1, 2013 through March 31, 2014. … The Town of Schroeppel is located in Oswego County and has a population of approximately 8,500. The Town is … independent public accountant to audit, the Comptroller’s accounting records. Key Recommendations Review and modify the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … County, has a population of approximately 5,000 residents and includes the Village of Candor within its boundaries. The … 2014 budget of $2.3 million is funded primarily with real property taxes, sales tax and State aid. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… taxpayer money will not get away with it,” said DiNapoli. “My office is working hard every day to expose public … County Sheriff’s Department for working closely with my staff as we continue our audit and investigation into the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli Announces State Contract and Payment Actions for May 2015
… the playing field is level and taxpayers get the best value for their money. These independent audits also … in Deerpark and Greenville townships, Orange County. NYS Gaming Commission $711,000 in additional funding for the … Schools Planning and Implementation Grant. New York State Gaming Commission $10.2 million to 10 counties for tribal …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… grades, lower standardized test scores, and increased risk of dropout,” DiNapoli said. “Students who chronically miss … around pandemic-era learning loss. School districts need to engage students, families, and their communities to … SY 2022-2023. Chronic absenteeism rates are higher in high-need school districts than in low-need districts. High …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolOpinion 90-32
… pursuant to a determination by a court, or an officer, body or agency acting in an administrative or quasi-judicial … village ... pursuant to a determination by ... an officer, body or agency acting in an administrative or quasi judicial …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… the accounting records or prepare required annual reports. Bank reconciliations were not prepared monthly. Forty-three … with an annual report, as required by the bylaws. Ensure bank reconciliations are prepared monthly and independently …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mIX.7.K Record Retention – IX. Federal Grants
… State agency retention and access to records must be in full compliance with all applicable federal laws, rules and … be directed to the OSC BSAO, Federal Payment Management Team, at [email protected] . Guide to Financial … … State agency retention and access to records must be in full compliance with all applicable federal laws rules and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionSchool District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfComptroller DiNapoli Releases Municipal Audits
… , Village of Bellerose , Village of Brushton , Town of Day and the Limestone Volunteer Firemen Inc . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … County) Expenditures were accurately recorded in the accounting records, however, monthly reports contained …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/floral-park-bellerose.pdfAkron Central School District – Controls Over Compensatory Time (2014M-24)
… of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, 2013. Background The Akron Central School District is located in the Towns of Alden, Clarence …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Goshen Central School District – Financial Condition (2017M-46)
… (80 percent) was not used. The Board has not adopted a plan that addresses accumulating and using reserve funds. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within Westchester County) to report real property tax information for towns and cities within the county. The process for …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formBeacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Sachem 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-327