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Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Marcellus Central School District – Procurement (2016M-230)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 million. Key Findings During …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/marcellus-central-school-district-procurement-2016m-230Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective … controls over payroll for the period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School … District officials implemented specific procedures to ensure that individuals reported and paid on the payrolls …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74South Glens Falls Central School District – Access Rights (2012M-257)
… proper segregation of duties within the financial system and to limit access to users based on their job descriptions and responsibilities. Key Recommendations Adopt comprehensive policies and develop procedures, to limit financial system access …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… as mitigating controls. Key Recommendation There are no recommendations for this report. … OppenheimEphratah …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsGreene Central School District – Financial Condition (2016M-17)
… Background The Greene Central School District is located in the Towns of Coventry, German, Greene, McDonough, Oxford and Smithville in Chenango County; the Towns of Barker and Triangle in Broome County; and the Town of Willet in Cortland County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $201.8 … did not maintain adequate supporting documentation for cash collections totaling $38,377. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomLake George Central School District – Internal Controls Over Payroll (2013M-122)
… to which they were entitled. Key Recommendation There are no recommendations for this report. … Lake George Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s … management of network user accounts and security settings for the period July 1, 2014 through February 29, 2016. Background The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always … and provide a copy to the faculty advisor. Ensure that all receipts are deposited in a timely manner. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… Nassau County. The District, which operates three schools with approximately 1,270 students, is governed by an elected … The District did not always have written agreements with professional service providers. District officials did not always retain necessary quote documentation with the claim vouchers. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information … over personal, private and sensitive information in the District’s financial system and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… towns in Schoharie County, three towns in Greene County and one town in Delaware County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesFranklin Square Union Free School District – Fund Balance (2016M-129)
… for the last three completed fiscal years by an average of 11.9 percentage points. District budgeting practices made it … in the appropriation of fund balance that is not used to finance District operations … Franklin Square Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Town of Hector – Employee Compensation (2024M-85)
… leave time according to the employee handbook or highway contract. Adequately certify the Town’s payroll by reviewing …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85State Comptroller DiNapoli Statement on 2025 State of the City Address
… the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better … the following statement on New York City Mayor Eric Adams 2025 State of the City address …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Franklin – Financial Condition (2018M-8)
… 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8IX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… of the CMIA regulations, using the most recently issued Single Audit data available. Since NYS has a total amount of … programs, including non-cash programs, times .3%: or $60 million. For the 2023-24 SFY, New York’s CMIA … . If state disbursements, as recorded in the annual Single Audit, for a given Assistance Listing Number (ALN) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmia