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Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… pdf] Audit Objective Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were … prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed … (78 percent), totaling $6.4 million, were paid prior to the claims auditor’s approval. Based on dates transactions …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to provide … mental health training to any staff for the 2020-21 school year by September 15, 2020 as required by New York …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Harborfields Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-31)

… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … for the 2020-21 school year by September 15, 2020. 64 of the 72 employees’ records we tested showed the training … New York State Education Department (SED) regulations. Ten of the 12 recommended components of mental health that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/harborfields-central-school-district-mental-health-training-component-new

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)

… Project ID Project ID in SFS is an internal identifier to capture costs related …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-description

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether Copenhagen …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

Longwood Central School District – Overtime (2021M-126)

… - pdf ] Audit Objective Determine whether Longwood Central School District (District) officials appropriately approved … response letter. … Determine whether Longwood Central School District District officials appropriately approved and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … excluding several smaller programs which previously would have been subject to CMIA; and Required the State to notify … amendment to the TSA. Amendments may address, but are not limited to: Changes in funding techniques (i.e., methods …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… report - pdf ] Audit Objective Determine whether the Ridge Fire District (District) Board of Fire Commissioners … they will take corrective action. … Determine whether the Ridge Fire District District Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Copiague Fire District – Credit Card Purchases (2019M-98)

… for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… Objective Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured … letter. … Determine whether the Lake Pleasant Central School District District Board of Education Board ensured …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

State Comptroller DiNapoli Releases School District Audit

… not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Due to the COVID-19 pandemic, with the …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… ] Audit Objective Determine whether Clyde-Savannah Central School District (District) officials ensured network access controls … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Sidney – Budget Review (B4-15-18)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18

Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)

… Conduct required audits or Adopt a procurement policy, investment policy or code of ethics, as required. Although … the Treasurer’s records. Adopt a procurement policy, investment policy and code of ethics. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020m

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

… complete report - pdf ] Audit Objective Determine whether the Village of Remsen (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly manage Village …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… controls over donations and circulation desk cash receipts for the period June 1, 2013 through October 31, 2014. … is appointed by the Village Mayor. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $214,000. … Key Findings The Board has not established procedures for the Library’s collection and disbursement of donated …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m