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Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $7.2 … rates, with which it rebills districts and agencies for services, from the State Education Department (SED) an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mBethlehem Central School District – In-School Internet Connectivity S9-22-1
… Additionally, the District’s Information Technology (IT) department personnel monitored bandwidth usage and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Village of Hewlett Bay Park – Financial Management (2022M-30)
… Bay Park (Village) Board adopted realistic budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2008, through April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Greenville Fire District - Fixed Assets (2019M-223)
… audit period, the District does not have a comprehensive policy or procedures to safeguard fixed assets. The … date, purchase price, date placed in service and useful life. As a result, officials were not aware that equipment in … date, purchase price, date placed in service, useful life and serial numbers. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Washingtonville Central School District – Reserve Funds (2014M-45)
… audit was to examine the District’s management of reserve funds for the period of July 1, 2012 through October 29, … of reserves, and a detailed annual report of all reserve funds has not been prepared. The Unemployment Insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Worcester – Claims Audit (2022M-145)
… Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported … claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Hempstead – Budgeting (2021M-169)
… reviewed. Town officials failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments totaling $69.1 million between nine and eleven months after the year end. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… have long advocated for. Access to consistent, comparable, and reliable information, across the marketplace, will … catastrophic and deadly weather events, droughts, rising sea levels, and economic disruption due to climate change. … be profitable and successful in the global marketplace. To do so requires us to have the information necessary to make …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringPutnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Johnstown Public Library – Cash Receipts (2014M-304)
… receipts. Cash collections are stored in an unlocked cabinet and various collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Village of Silver Creek – Capital Projects (2017M-31)
… capital projects for the period June 1, 2015 through January 17, 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately 2,600. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. … The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… to deposit activity and deposit all cash collected daily. … Eldred Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaVillage of Unadilla – Procurement (2022M-182)
… Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the District’s nonresident tuition billing … and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated tuition … with the contract. Clarify and update its policy related to determining the residency of students attending the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… of electronic media; user accounts; access rights; data backups; and breach notification. The Board did not adopt a disaster … of electronic media, user accounts, access rights, data backups and breach notification. Develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123