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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … and one without a cost recorded) were not inventoried. In addition, annual inventories were not conducted, new and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… to confirm they were inventoried. We found 43 percent of the sampled IT assets were not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 8 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit walton school IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Norwich City School District – IT Asset Management (S9-22-18)
… Recommendations Ensure District inventory records contain all information as required by the Policy. Update inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Oneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background … The District’s general fund budgeted appropriations for the 2012-13 fiscal year were approximately $33.2 million. … year’s budget and available fund balance and to plan for next years’ budgets. District officials developed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Rensselaer City School District – Financial Condition (2016M-286)
… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District, which operates one school … structurally balanced general fund budgets, resulting in operating deficits that were larger than planned and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… with its component districts for the operation of adult and continuing education programs. During the 2013-14 and 2014-15 fiscal years, 22 of the 23 adult education programs realized an operating surplus. Key … agreements with component districts for self-sustaining adult education programs. Contact the State Education …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Village of Monticello – Board Oversight (2016M-337)
… 6, 2016. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village, which has a population of … and bank reconciliations are not completed accurately and in a timely manner. The Board has not established any …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterWestmoreland Central School District – Financial Condition (2014M-283)
… budget gaps. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have … accurately. Other Related Audits/Reports of Interest Office of Mental Health: Compliance With Executive Order 111 … To determine whether Office of Children and Family Services officials have been …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionAfton Central School District – Fund Balance Management (2023M-18)
… balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a … of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … in a timely manner. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… . For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for … “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not review credit … for timely review. School officials generally agreed with our recommendations and have initiated corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182XII.8.C Payment Intercepts – XII. Expenditures
… State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business … Units with guidance on how to request OSC to intercept a payment from a Business Unit and divert it to another entity. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-intercepts