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State Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … that data, hardware and software may be lost or damaged by inappropriate use or access. Officials also did not … on a remote learning environment and administrative operations, protecting IT assets is critical. Find out how …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had the following unneeded accounts: 354 network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Sidney – Budget Review (B4-15-18)
… Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to liquidate a …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Fire District (District) Board of Fire Commissioners (Board) established adequate controls … adequate controls or provide adequate fiscal oversight of the Treasurer. As a result, District assets were not … Adequately monitor fiscal operations, Properly document disbursement approvals, Conduct required audits or Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mVillage of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… for an audit of the Clerk-Treasurer’s records and reports on an annual basis. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… audit was to examine the Library’s internal controls over donations and circulation desk cash receipts for the period … maintained a detailed accounting of the cash received from donations. The Librarian did not always remit fees timely to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of East Hampton - Budget Review (B20-7-10)
… deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Town of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … petty cash funds and authorize petty cash payments in advance of audit. Most petty cash payments will involve …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 1882
… Affected Employees Employees who are Tier 6 members of ORP or VDC are affected. Background In accordance with Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedTown of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Brant – Justice Court (2014M-180)
… 10th of the following month. Review and analyze all open case files. Provide for an annual audits of the Justices’ …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Wells Central School District – Financial Condition Management (2017M-70)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… limits established by law. Key Recommendations There are no recommendations for this budget review. … PatchogueMedford …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Victor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information Technology … July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of Perinton in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Accounts Payable Advisory No. 23
… information, please contact the Federal Reporting Unit in the State Comptroller’s Office at [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingWillsboro Central School District – Financial Condition (2015M-362)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… to accurately adjust the initial retiree billings based on the estimated bills for the actual premium amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … Ensure that accounting records are accurate and up to date. Use the most accurate estimates of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition