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Holland Central School District – Financial Management (2015M-58)

… Background The Holland Central School District is located in the Towns of Holland, Colden, Wales, Sardinia, Concord and Aurora in Erie County and the Towns of Java and Sheldon in Wyoming County. The District is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/holland-central-school-district-financial-management-2015m-58

DiNapoli Statement on the Passing of His Father Nicholas DiNapoli

… p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is scheduled for … 10:00 a.m. at St. Mary's Roman Catholic Church, 110 Bryant Ave., Roslyn Harbor, NY. Seating and parking is limited at …

https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoli

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) … policy. Invest available funds throughout the audit period in an authorized cooperative municipal investment fund … flow forecasts and ensure available funds are invested in legally permissible investments to maximize interest …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Brighton Central School District – IT Asset Management (S9-22-6)

… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … brighton school audit statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6

Phoenix Central School District – IT Asset Management (S9-22-20)

… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in … on an issue that was raised in the District’s response letter. … audit school district East Williston …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… – pdf] Audit Objective Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest … did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Town of Freedom – Financial Management (2021M-191)

… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …

https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191

About this Report – 2021 Financial Condition Report

… the State’s financial position as measured by Generally Accepted Accounting Principles (GAAP), and … reports issued by the Office of the New York State Comptroller, and is meant to complement those other reports, … Annual Financial Report . Financial condition is a broad concept aimed at assessing the ability of a …

https://www.osc.ny.gov/reports/finance/2021-fcr/about-report

Spackenkill Union Free School District – Professional Services (2021M-89)

… District (District) officials sought competition for the procurement of professional services and entered into written … service agreement. Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance should have been competitively bid every three …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

Town of Greene – Justice Court Operations (2021M-95)

… of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key … Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we … Town of Greene Town Justice Court Court properly accounted for deposited disbursed and reported fines and fees …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Monticello – Budget Review (B4-14-15)

… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget does not include a tax overlay. The Village does not have adequate records to …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

U-Crest Fire District #4 – Travel Expenditures (2017M-35)

… travel policy. Ensure reimbursements for meals and hotels are no greater than the GSA rates. Plan conference …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35

State Comptroller DiNapoli Releases School District Audit

… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …

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

State Comptroller Dinapoli Releases Municipal Audit

… support, duplicate receipts were rarely issued and not all cash was deposited in a timely manner. The board also did not …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audit

Town of Orange – Former Highway Superintendent’s Records (2019M-30)

… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …

https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30

Dansville Public Library – Procurement (2015M-225)

… Purpose of Audit The purpose of our audit was to examine the Library’s procurement process for the period … 2015. Background The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, … fiscal year totaled $552,161. Key Findings The Board did not adopt a procurement policy as required by General …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Newark Central School District - School District Website (S9-19-38)

… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … financial plan, audits and CAPs are on the website in a transparent location. District officials generally …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38