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Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, District officials were …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Opinion 89-58

… district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town may not, pursuant to Article … ask whether a town, pursuant to article 12, or sections 81 or 220 of the Town Law, may establish a park district … property within that district. With regard to Town Law, §§81 and 220, we note that these statutes authorize the …

https://www.osc.ny.gov/legal-opinions/opinion-89-58

Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)

… 2020 projections and our audit work do not factor in the pandemic’s financial effects. Officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-condition

Opinion 98-20

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squads (qualification for appointment to) FIRE COMMISSIONERS -- Powers and Duties (establishment of … Whether a board of fire commissioners in its discretion may provide that … newlyappointed members not be immediately assigned to the fire police squad …

https://www.osc.ny.gov/legal-opinions/opinion-98-20

State Comptroller DiNapoli Releases Municipal Audits

… does not review the bank reconciliations or canceled check images. Further, while the board annually contracts with a …

https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits