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Chenango Valley Central School District – Budget Review (B4-16-5)
… their proposed budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of … school districts of residence as a result of errors made on billings. Contact the previous student data management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Department of Transportation was not always notified of red flags within one week, as required. Furthermore, the … evaluations and plans of action were not documented for red-flagged bridges. Key Finding NYSTA implemented the three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followTonawanda City School District - Procurement (2023M-108)
… they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and may have … procurement policy and procedures and educate employees on their requirements. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108East Moriches Union Free School District – Budget Review (B7-13-3)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Hempstead – Budget Review (B7-14-4)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of New Windsor – Information Technology (2020M-137)
… Ensure online banking agreements comply with New York State General Municipal Law (GML). Sensitive information … in our report. Appendix B includes our comments on the issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average … connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average … connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 … balance as a percentage of the next year’s appropriations to exceed the 4 percent statutory limit. Prepared unreliable … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… complete report - pdf] Audit Objective Determine whether the Eden Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … Determine whether the Eden Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkPittsfield Fire District – Board Oversight (2016M-305)
… Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of Pittsfield, in … for retaining supporting documentation for charges on each credit card bill. Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Eastport-South Manor Central School District – Building Safety (2020M-18)
… is performed in any years deemed necessary by the New York State Commissioner of Education (Commissioner) and needed … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to the district’s internal and external … "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeOpinion 94-18
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… inspected on time, 86 (33%) showed facilities were, at the time of inspection, not in compliance with established … inspected on time, 249 (9%) showed facilities were, at the time of inspection, not in compliance with established … prior inspection, the facility was found not in compliance at that time as well. Recurring and timely inspections help …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andPassenger Vehicle Fleet Management
… has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks associated with vehicle usage have been … OGS has taken to manage the States passenger vehicle fleet and to determine whether agencies have con …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health … a timely manner. The audit covered the period July 1, 2014 to June 27, 2017. Background Radioactive materials are … Commission, DoHMH has regulatory authority pertaining to the use and possession of radioactive materials and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentSUNY Bulletin No. SU-237
… and segregations have been created by the Bureau of State Accounting Operations. The appropriation charges to be … begin June Lapsing and Fiscal Year End Rollover activities on June 23, 2016 for the paychecks dates July 7, 2016 … pools containing chartfield strings that are due to lapse on June 30, 2016 (Refer to Bulletin 1486 ). Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-237-new-york-state-payroll-system-payserv-suny-fiscal-year-end