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East Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfWyandanch Union Free School District - Budget Review (B22-7-1)
The objective of the review was to provide an independent evaluation of the proposed budget for 2022-23.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wyandanch-2022-b22-7-1.pdfWyandanch Union Free School District – Budget Review (B21-7-1)
The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wyandanch-budget-review-b21-7-1.pdfBay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdfImplementation of the Dignity for All Students Act
… Department (Department) has taken to ensure that: school district policies and practices comply with the Dignity for All Students Act (DASA); and school districts report material incidents of discrimination … whether the Department issued timely DASA guidance to school districts that adequately addresses transgender and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actState Comptroller DiNapoli Releases School & Municipal Audits
… prior to payment. As a result, disbursements were made for unsupported and improper claims. During the audit period, … financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and oversight were … and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsComptroller DiNapoli Releases School Audits
… Officials also did not provide information technology (IT) security awareness training to employees. In addition, … were limited. District officials also did not provide IT security awareness training to employees. Hoosick Falls … appoint a Chief Information Officer responsible for all IT matters. In addition, the board did not adopt a disaster …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-school-auditsDiNapoli: SED Makes Progress on Implementation of Dignity for All Students Act
… school incident data available to the public on its website . DiNapoli previously recommended that SED take steps … during an August 2018 training and on the NYSCFSS website. DiNapoli’s auditors found SED has still not … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-sed-makes-progress-implementation-dignity-all-students-actState Comptroller DiNapoli Releases School Audits
… the transportation supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials also did not … gaps. However, the district incurred operating surpluses in all five years auditors reviewed. Appropriating fund …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsSecurity Delivery Instructions
… the proceeds applied to each individual owner and included in your report of abandoned property as cash for fractional … prior to sale. Any reversal of deliveries must be approved in writing by OUF in advance. Physical Certificates … and if advance authorization was not obtained. Email your list of securities proposed to be delivered in certificate …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… for large-scale applications and computing purposes. 51002 PC Lease Personal computer leases including desktop, laptop, … or backup systems; mainframe computers; servers; printers; PC’s, work stations or notebooks. 51093 Software Maintenance … 51032 Desktop Computers Purchase of a personal computer (PC) in a form intended for regular use at a single location, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period … unsolicited telemarketing calls. The Department’s Division of Consumer Protection (Division) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsCost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… other things, the retirees may be: allowed a continuation of coverage for surviving spouses or certain other eligible persons for a period of time after the eligible retiree dies. required to … smaller local governments or school districts, but may be too time-consuming for larger units. More labor-intensive …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesOpinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) … Fund (timing for return to general fund of excess moneys in fund established to pay tax certiorari claims) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 90-59
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … a private road belonging to a disabled individual, except in an emergency situation. You ask whether a town may … from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use …
https://www.osc.ny.gov/legal-opinions/opinion-90-59State Comptroller DiNapoli Releases Municipal & School Audits
… Surplus fund balance exceeded the 4% statutory limit in two of the last three fiscal years by approximately … the district network and potential loss of important data. In addition to sensitive information technology (IT) control … that the significant revenue and expenditure projections in the 2023-24 proposed budget were reasonable. Estimates for …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits