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Buffalo City School District - Charter School Tuition Billing (2019M-122)
… for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Chester Union Free School District – Information Technology (2021M-107)
… a need for them. Monitored network user compliance with the District’s computer acceptable use policy (AUP) by reviewing computer … Monitor Internet use to ensure network users comply with the AUP. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Willsboro Fire District – Financial Controls (2014M-156)
… March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Opinion 94-32
… of service award program if fire department ceases to provide service outside village or if fire department is dissolved); (authority to transfer responsibility for service award program to fire company) VOLUNTEER FIREFIGHTERS -- Service Award …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Hilton Central School District – Network Access Controls (2022M-200)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Rye Neck Union Free School District – Information Technology (2016M-280)
… through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Springs Union Free School District - Payroll (2018M-222)
… - pdf] Audit Objective Determine whether Springs Union Free School District (District) employees received the … Springs Union Free School District Payroll 2018M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board expanded the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Dutchess County Industrial Development Agency – Management Practices (2013M-251)
Dutchess County Industrial Development Agency Management Practices 2013M251
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written procurement policy, as required. Audit and approve … 2015 through 2021. Key Recommendations Develop and adopt a written procurement policy, as required. Audit and approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Hammondsport Central School District – Investment Program (2024M-63)
… $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Albany County – Sexual Harassment Prevention Training (S9-23-05)
… and reliable records. County officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Dalton-Nunda Central School District – Financial Management (2020M-92)
… complete report - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic … budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Chautauqua County – Investments and Payroll (2016M-147)
… Chautauqua County Investments and Payroll 2016M147 …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147City of Gloversville – Parking Violation Operations (2016M-231)
… April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. General …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is … Town of Wheatfield Recreation Department Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m