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Merrick Union Free School District – Financial Condition (2016M-240)
… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. … 2,200 students. General fund budgeted appropriations for the 2013-14 fiscal year are $42.4 million. Key Findings While the Board planned properly for the ongoing capital project, monitoring the project’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialHunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial condition for the … planned operating deficits and appropriating fund balance to finance the planned deficits. The continued appropriation … balance will deplete it, and District officials will have to identify other revenue sources to fund future budgets. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376City of Yonkers – Information Technology (2017M-86)
… Develop a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Town of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… approximately $1.1 million. Key Findings The Executive Secretary provided inaccurate and unsubstantiated information …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… audit was to examine the District’s financial management for the period July 1, 2011 through June 30, 2013. Background … elected members. The District’s general fund expenditures for fiscal year 2012-13 were approximately $24.9 million. Key … used $2.5 million (24 percent) of unexpended surplus funds for District operations. The consistent overestimation of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Kent – Procurement and Information Technology (2017M-85)
… Town officials did not develop a disaster recovery plan. Key Recommendations Use a request for proposals process … to websites. Adopt a comprehensive disaster recovery plan that details specific guidelines for the protection of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Brunswick Central School District – Financial Condition (2014M-002)
… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. … Develop and adopt budgets that include realistic estimates for expenditures and discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … Board has not adopted written computer-related policies to address user access, data backups, remote access or … generic user accounts and provided excessive access right to the financial and real property tax software. The Board …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187County of Rockland – Budget Review (B20-6-13)
… expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Steuben County – County Bridge Maintenance (S9-13-1)
… or rehabilitated. While the County does not have a written plan in place, it has implemented practices that have served … and repair expenditures by bridge. Establish a written plan for bridge maintenance and replacement. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of New Albion – Justice Court Operations (2014M-161)
… 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… governed by a four-member Board of Directors, contracted with the Towns to provide fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsAccounts Payable Advisory No. 49
… impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … the Basis Date to calculate the Scheduled Due field and Discount Due field, where applicable. Note: This section used …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentAccounts Payable Advisory No. 51
… guidance to assist agencies in determining whether claims for payment from vendors and state employees are appropriate … agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore … 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationState Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0