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Port Byron Central School District – Financial Condition (2014M-71)
… Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Lewiston-Porter Central School District – Financial Condition (2014M-202)
… Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara County. The … $41 million. Key Findings The Board used fund balance as a financing source in the annual general fund budgets until …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process … June 5, 2015. Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected nine-member Board. The … Canandaigua City School District Procurement of Professional Services 2015M133 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mCampbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … The significant revenue and expenditure projections in the tentative budget appear reasonable. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10COLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkBayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… accounted for employee leave accruals for the period July 1, 2013 through March 31, 2015. Background The Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Determine whether Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive … officials did not adequately protect the Department’s electronic data containing PPSI. In addition to sensitive … communicated confidentially to officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressBrighton Central School District – IT Asset Management (S9-22-6)
… spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… properly accounted for. Specifically: Three IT assets, a printer costing $1,155, a smart television and an interactive …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… or proper or that correct entries were made for interfund loans on fund ledgers. District officials did not always pay … Recommendations Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialOppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… of our audit was to determine if internal controls over Business Office operations were appropriately designed and … The District established adequate internal controls over Business Office operations. Board policies and written … had developed appropriate segregation of duties amongst Business Office staff where possible and also implemented …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2003. Local … we found the significant revenue and expenditure estimates in the District’s proposed budget to be reasonable. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … Rockville Centre Union Free School District School Lunch Fund Financial Condition 2016M139 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long Lake in Hamilton County and is governed by an elected five-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… vendor to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andEast Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … physical inventory counts, update inventory records and take appropriate action for missing equipment, and to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWallkill Central School District – Financial Management (2015M-294)
… in the Towns of Newburgh, Montgomery, Gardiner, Plattekill and Shawangunk, Ulster County. The District, which operates … 2010-11 through 2014-15, the Board adopted budgets with excessive appropriations that resulted in operating surpluses each year and that appropriated fund balance each year that was not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294