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Brentwood Union Free School District – Information Technology (2023M-83)
… report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83State Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not always ensure that credit card charges were properly approved, supported and for appropriate … with the Office of the State Comptroller. Steuben County – Court and Trust Funds Auditors found the commissioner … appropriate records, and generally properly reported court and trust funds. However, auditors identified $100 that …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Objective Determine whether Tompkins-Seneca-Tioga Board of Cooperative Educational Services (BOCES) officials ensured … Determine whether TompkinsSenecaTioga Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andSuffern Central School District - Financial Condition (2019M-145)
… reserve may be overfunded by $13.4 million based on past settlement rates. The District does not have a comprehensive … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Reimbursement of Social Services Costs (2013MS-3)
… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Chester Union Free School District – Information Technology (2021M-107)
… complete report - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials … Determine whether Chester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Roosevelt Union Free School District - Information Technology (2019M-193)
… to help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The … did not adopt a disaster recovery plan. The District’s IT Department did not provide employees and officials with IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Vendor File Advisory No. 7
… of updating vendor information and enrolling in programs (e.g., direct deposit). Vendor Registration - FYE Update … Vendor Classification for more detail. Enter an ordering address and with an email address for new vendors classified … orders in the event the email address fails. Enter the Primary contact person’s email address for all vendors. As a …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesTown of Lake Luzerne – Procurement (2022M-95)
… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town officials … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Village of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… 2016-17, which resulted in appropriated fund balance not being used. The 2015-16 unrestricted fund balance … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mHyde Park Central School District - Fixed Assets (2019M-103)
… accounted for and disposed of. Key Findings The District does not have a comprehensive policy for identifying and … all fixed assets with values that exceed the threshold carry a tag identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
Orleans Niagara Board of Cooperative Educational Services Financial Management 2016M72
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mMontauk Union Free School District – Financial Condition (2016M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $2.8 million of fund balance in the annual budgets but did not use approximately 94 percent of this amount. District officials have not developed formal, specific reserve plans. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Rapids Fire Company – Credit Cards (2023M-86)
… Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is tax-exempt. We could not locate a virtual reality headset …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This … for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101West Genesee Central School District - Capital Assets (2023M-128)
… for capital assets. Key Findings District officials did not always properly monitor and account for the capital … tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128State Comptroller DiNapoli Releases Municipal Audits
… or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the … district could have saved $2,805, or 21% of the district’s heating oil costs. Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0