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Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsHarborfields Central School District – Information Technology Asset Management (2024M-9)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, … access point devices that cost $4,100 were not listed in the District’s inventory records. Further, an additional …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryPanama Central School District – Procurement (2024M-73)
… goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … always comply with the District’s procurement policies or New York State General Municipal Law (GML) Section 103, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… [read complete report – pdf] Audit Objective Determine whether the Wallace … and members as required, and did not have a system for recording all receipts and disbursements. The President … and members improve the weaknesses identified in this report. Department officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Opinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe … such payment. A publication which is not entered at the United States post office as second-class matter does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-33State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … risk of loss or misuse due to unauthorized access. In addition, BOCES officials have not implemented access …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial … Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialSchool District Bus Safety (2018-MS-4)
… report - pdf] Audit Objective Determine whether districts are providing adequate oversight over transportation …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … payroll processing. Not all employees completed detailed time records, and supervisors did not always approve time …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk … property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Audit Objective Determine whether Hauppauge Union Free School District (District) officials properly accounted for … action. … Determine whether Hauppauge Union Free School District District officials properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District officials did not identify students who received Medicaid-eligible services … quantify the potential revenue that the District could have realized. District officials did not establish Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Town of North Greenbush – Town Clerk (2017M-132)
… Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money … … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited disbursed and reported all …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Village of Warsaw – Justice Court Operations (2021M-214)
… records, the Justices cannot ensure that all pending bails have been appropriately resolved. Did not properly monitor … our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Kingston Housing Authority – Board Oversight (2020M-103)
… result: Budgets were not entered into the financial system and financial transactions were not properly captured. … Adequate oversight of disbursements, bank transfers and bank reconciliations were not achieved. $6.51 million in disbursements and bank transfers were made without review or approval. …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of Grand Island - Information Technology (2019M-34)
… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. … Determine whether the Board ensured …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Middleburgh Central School District - Information Technology (2019M-115)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … were granted to individuals who did not need these rights. In two instances, officials did not know why the users had … and the Board did not establish a disaster recovery plan. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115State Comptroller DiNapoli Releases School District Audits
… adequate controls over the district’s user accounts to prevent unauthorized use, access and/or loss. Officials … control weaknesses were communicated confidentially to officials. Williamson Central School District – … and approve claims before payment as required. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0