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Wappingers Central School District – Professional Services (2022M-88)
… pdf] Audit Objective Determine whether Wappingers Central School District (District) officials sought competition for the procurement of professional services in accordance with the procurement … in Appendix A, District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Security Over Critical Information Systems
… York Regional Transportation Authority: Compliance With Payment Card Industry Standards (2016-S-31) Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… New York State Comptroller Thomas P. DiNapoli today announced fiscal stress rankings for several upstate … the initial scoring for all local governments and school districts in New York. “Since implementing the system … the fiscal condition of nearly 2,300 municipalities and school districts across the state,” said DiNapoli. “This …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesCity of Lockport – Budget Review (B20-1-9)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… the significant revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year … The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Brunswick Central School District , Elwood Union Free School District , … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Brunswick … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Newark Central School District - School District Website (S9-19-38)
… pdf ] Audit Objective Determine whether the Newark Central School District (District) used its resources to maintain a … financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … location. District officials generally agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Longwood Central School District – Overtime (2021M-126)
… not maintain documentation to justify compensatory (comp) time earned. Key Recommendations Adopt a payroll policy with … overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime and comp time is pre-approved, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… Audit Objective Determine whether Union Springs Central School District (District) officials established adequate … their possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we … an ongoing basis. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andEden Central School District – Capital Project Management (2024M-83)
… pdf] Audit Objective Determine whether the Eden Central School District (District) Board of Education (Board) and District officials provided … capital projects. District officials generally agreed with our findings and recommendations and indicated they would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Opinion 95-27
… judgments) EDUCATION LAW, §3604(5): Commencing January 1, 1996, adjustments in the amount of State aid to education … not be barred, provided that, commencing [January 1, 1996], such court order or judgment and any other data … provide for a "grace period", prior to January 1, 1996, there is no statutory bar to payments resulting from …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State Comptroller’s (OSC) audits … response within the required timeframe. Corrective Action Plans A CAP should be filed with OSC if your audit report …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansVictor Central School District - Financial Management (2019M-62)
… repeated warnings from its external auditor that the school food service surplus fund balance was excessive. … reserves with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt … statutes. District officials generally disagreed with our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62DiNapoli Releases Analysis of Executive Budget
… budget director is empowered to reduce certain spending by up to 3 percent if tax revenue projections decline by $500 … factors, tax revenues would increase 4.8 percent in the coming fiscal year according to the report. The lingering … each school by funding source; and Most aid programs for local governments would be held flat for another year, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetWhite Plains City School District – Financial Management (2020M-71)
… adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The … did not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at reasonable levels and within legal limits. The District’s fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… Determine whether the Bayport-Blue Point Union Free School District (District) Board appropriately managed the … On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational … we informed officials of the excess fund balance during our audit fieldwork, this pattern continued in the 2021-22 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementBeaver River Central School District – Payroll (2016M-247)
… Purpose of Audit The objective of our audit was to evaluate the … February 29, 2016. Background The Beaver River Central School District is located in the Towns of Croghan, New …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247