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Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money … were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be … two iPads, two Chromebooks and one 3D printer with a total cost of approximately $14,410 were not inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Le Roy Central School District – Reserve Funds (2022M-110)
… million, they did not comply with the District’s reserve policy or transparently fund reserves. In addition, the Board … and District officials: Established an inadequate reserve policy. The District’s reserve policy did not provide … needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, enough to pay average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110City of Olean – Budget Review (B1-13-2)
… sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent housing for qualified … use. Key Recommendations Provide appropriate information, in a complete and accurate manner, to the Board. Develop, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Endicott – Budget Review (B4-13-8)
… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, … problems with the accounting for and reporting of capital project activity and the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily provides information …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29State Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … board and district officials did not adequately safeguard online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not monitor online …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0XVI.3 Overview – XVI. Financial Reporting
… Government; that is, the agencies, departments, boards, commissions and other units (hereinafter "agencies"), which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewDiNapoli Statement on Legislation Restoring Contract Review Authority
… New York State Comptroller Thomas P. DiNapoli issued the following statement today following the passage of A.7925-A in the Assembly which will statutorily restore the Office of the … New York State Comptroller Thomas P DiNapoli issued the following statement today following the passage of A7925A …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… of Hempstead in Nassau County. The District is governed by an elected five-member Board of Commissioners. The … of claims and total dollar amount approved to be paid by the Treasurer. Prepare and file the District’s annual …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… obligations are outstanding. Key Findings Based on the results of our review, in general, we found that the … revenues and appropriations to the average of the actual results for the past two years and projected results for this year. The budgeted revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Kendall – Justice Court (2013M-130)
… of Motor Vehicles (DMV). Key Recommendations Utilize the Handbook for Town and Village Justices and Court Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Andes Central School District – Financial Management (2013M-250)
… Tax Law statutory limits. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance with statutory directives. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years … Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years … Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… an elected five-member Board of Trustees, provides water, street maintenance, lighting, snow removal, refuse …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256DiNapoli: School District Tax Levy Cap Below 2 Percent
… each of the two previous years, according to data released today by State Comptroller Thomas P. DiNapoli. “As the levy … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… Objective Determine if District officials established eligibility for and maintained an inventory of … the District's records did not support the students' eligibility to receive textbooks. The District did not have … Determine if District officials established eligibility for and maintained an inventory of textbooks …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school