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City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and … professional service provider approximately $129,000 for insurance. Key Recommendations Annually review the … they are receiving the desired service at a competitive price. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296School Districts’ Energy Performance Contracts (2013-MR-1)
… $20.6 million. Key Findings Seven of the nine EPCs will achieve projected net savings but only six of the seven will … and assets used in the projects. Three EPCs did not achieve the guaranteed cost savings; the districts did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and properly managed fund … properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaFayette Central School District – Reserves (2013M-387)
… condition related to the establishment, funding and use of reserves for the period July 1, 2011 through June 30, 2013. … District did not have a plan for funding several of its reserves. In addition, the Board did not adopt written … and using reserve funds. The Board’s extensive use of reserves along with appropriating fund balance in the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… seven elected members. The District operates four schools with approximately 1,700 students. The District’s general … balanced budgets that fund recurring expenditures with recurring revenues. Reduce reliance on fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. … nine elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $39 million. Key Findings The … $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… fund balance, the Board appropriated unexpended surplus funds each year to help finance the ensuing year’s … went unused. The District accumulated unexpended surplus funds equivalent to 11 percent of the ensuing years’ budgets, … that result in the appropriation of unexpended surplus funds that will not be used. Ensure that the amount of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingDiNapoli Halts $24 Million in Suspicious Tax Refunds
… sure only legitimate refunds are paid.” DiNapoli’s office audits all New York state bills prior to payment, including … For a copy of the report, visit: http://osc.state.ny.us/audits/allaudits/bseaudits/bse20140416.pdf …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351North Greenbush Common School District – Budgeting (2016M-112)
… Rensselaer County. The District, which operates one school with approximately 20 students from kindergarten through … unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Area #9 – Wireless Network – Information Technology Governance
… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… worked by claims center staff. Key Recommendations For no less than six years, maintain the source and summary data …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughGermantown Central School District – Financial Management (2013M-230)
Germantown Central School District Financial Management 2013M230
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230XIX.6.D Reporting – XIX. Project Costing (PCIP)
… on the costs against each funding source even though the total project costs are contained in one SFS Project. SFS … on the costs against each funding source even though the total project costs are contained in one SFS Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6d-reportingState Comptroller DiNapoli Releases School District Audits
… purchases were a prudent and economical use of taxpayer money, and in the district’s best interest. Pelham Union Free …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Hicksville Water District – Competitive Quotations (2013M-233)
… 1, 2012, to March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 customers each year. A three-member … Hicksville Water District Competitive Quotations 2013M233 …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B2274 New York Office of the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4