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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceLaurens Fire District – Financial Activities (2021M-43)
… reports in a timely manner. District officials agreed with our findings and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Duanesburg Central School District – Information Technology (2021M-40)
… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Town of Friendship – Justice Court Operations (2021M-15)
… report - pdf ] Audit Objective Determine whether the Town of Friendship (Town) Justices properly collected, recorded, … they did not deposit and disburse all fines and fees in a timely manner. Sixty-seven receipts totaling almost $11,000 … Ensure deposits are made within 72 hours of collection, and monthly reports and disbursements are made …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-friendship-justice-court-operations-2021m-15City of Peekskill – Information Technology (2020M-164)
… who use IT resources. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164Masonville Fire District – Financial Activities (2020M-165)
… to the District computer. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Sackets Harbor Central School District - Information Technology (2019M-208)
… a disaster recovery plan. District officials agreed with our recommendations and indicated they had either …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America FFA extraclassroom activity ECA cash receipts
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTrue North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed … of the charter management organization (Company). School officials did not: Ensure the Company provided all of …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mVillage of Delhi - Disbursements (2019M-204)
… plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center … State grant activities. There were no recommendations as a result of this audit. … Determine if District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… Determine whether District officials properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our … of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for officials to locate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsTown of Dayton - Fund Balance Management (2019M-221)
… and written fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
To ascertain the total expenses that the Workers Compensation Board incurred in administering the Workers Compensation Program for the three State Fiscal Years ended March 31 2020
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAccounts Payable Advisory No. 72
… to assist with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… tuition billing. Ensure all supporting documentation is provided to the claims auditor so a proper review of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Morristown Central School District – Information Technology (2021M-137)
… to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137State Comptroller DiNapoli Releases School District Audits
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Walton – Justice Court Operations (2021M-72)
… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72