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Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an Executive Committee … but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not maintain … and ledgers, and does not routinely provide the Board with monthly reports. Moreover, the Committee did not receive …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… a district corporation of the State, distinct and separate from the Town of Lisle and located in Broome County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… professional services or the submission of documentation with claims to support competition was sought. Key … monitored and updated on an ongoing basis. Adopt budgets with realistic estimates of revenues, expenditures and the … the required submission of quotes and other documentation with claims and a method for ensuring Town purchases are …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137DiNapoli Statement on His Placement Agent Ban Becoming Law
… the previous administration's wrongdoing. It was clear to me that placement agents were corrosive and unnecessary," …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-lawKendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … District residents were not properly informed prior to voting on a proposition for a District-wide capital … in significantly lower than anticipated, the Board decided to expand the original scope and spend the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Belfast Central School District – Procurement (2016M-317)
… sought competition when procuring professional services from five vendors who were paid approximately $164,000 or obtained quotes for purchases from one vendor totaling $3,000. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCentral Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key … with our recommendations and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Falconer Central School District – Financial Management (2016M-146)
… was not used. Unrestricted fund balance exceeded the legal limit annually. The District retained $5.7 million in a … debt reserve to unrestricted fund balance and review all reserves at least annually to determine if the amounts … fund balance (where allowed by law) or to other reserves established and maintained in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… 27, purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were … not verify whether capital asset purchases were recorded in the records. They also did not investigate discrepancies … the capital asset records when exceptions were found in the June 2022 fiscal year-end physical inventory. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… A former Board member was not removed as a signer, and new Board-appointed signers were not added to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… School District (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct periodic physical inventories to help …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Town of Smithtown – Departmental Operations (2017M-66)
Town of Smithtown Departmental Operations 2017M66
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Review of Growe Technologies Inc.
… medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center at Brooklyn Foundation, Inc. entered into a non-competitive agreement with Growe for healthcare IT …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal controls over … include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the reserve, needed funding levels, sources of funding and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… 13, 2016. Background The Town of Minisink is located in Orange County and has a population of approximately 4,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… network accounts, and 7 network service accounts used for hardware devices and email aliases. Key Recommendations … and changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Thousand Islands Central School District – Financial Management (2022M-201)
… reserve, with a balance of approximately $1 million, to pay debt-service costs during the 2019-20 and 2020-21 fiscal … funds to the general fund and use the debt reserve to pay debt-service costs as required. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201