Search

Parishville-Hopkinton Central School District – Financial Management (2017M-72)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017m

City of Niagara Falls – Financial Condition (2017M-170)

… June 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 … along with the City Administrator and department heads, is responsible for managing City operations. The City’s …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Cuba-Rushford Central School District – Financial Management (2015M-125)

… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125

Port Byron Central School District – Financial Condition (2014M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … District officials have generally taken appropriate action to manage the District’s financial condition. The Board … future revenues and appropriations and clearly defines how reserve and unexpended funds should be managed. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71

Lewiston-Porter Central School District – Financial Condition (2014M-202)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Lewiston-Porter Central School District is located in the Towns of Lewiston and Porter, Niagara … financing source in the annual general fund budgets until it was nearly depleted. The District realized negative budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/lewiston-porter-central-school-district-financial-condition-2014m-202

Canandaigua City School District – Procurement of Professional Services (2015M-133)

… Purpose of Audit The purpose of our audit was to review the process … 3,600 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $68.7 million. Key Findings … professional services. The District failed to establish comprehensive procedures in the regulations corresponding to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m

COLA – 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-york

Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)

… Bayport-Blue Point Union Free School District is located in the Town of Islip, Suffolk County. The District, which … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and … to ensure that leave time earned and used is accurate and in accordance with collective bargaining agreements and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control weaknesses communicated confidentially to officials, we found: Electronic data containing PPSI on 32 … and IT staff did not establish formal written procedures to help adequately secure PPSI. Key Recommendations Ensure IT …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address

… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address

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

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … 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-s9-22-6

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

… has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 5 percent of the … and complete physical inventories and compare results to inventory records. District officials agreed with our …

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

Springville-Griffith Institute Central School District – Financial Management (2015M-221)

… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial

Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)

… million, funded primarily with real property taxes and State aid. Key Finding The District established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operations

Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)

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-financial

Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)

… of Audit The purpose of our audit was to determine if District officials monitored the District’s financial … February 29, 2016. Background The Raquette Lake Union Free School District is located in the Towns of Arietta and Long …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition

Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)

… was to evaluate the District’s transportation operations for the period July 1, 2013 through May 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $86.6 … vendor to submit records to support the total number of daily route miles used in calculating the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-and

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as District … records. Key Recommendations Adequately segregate IT asset control functions so that no one person has control …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset