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Monroe County – Golf Course Contract Management (2014M-111)
… February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake Ontario, …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Global Concepts Charter School – Cash Disbursements (2017M-126)
… through March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School officials … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Woodbourne Fire District – Board Oversight (2023M-98)
… oversight of the District’s financial operations. As a result, the Board hindered their ability to make informed … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Background The Salem Central School District is located in Washington County and is governed by the Board of … closing out inactive clubs and the remittance of cash in a timely manner. Ensure the central treasurer and faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… communicated confidentially to officials, we found that the Board of Education (Board) and District officials did … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 … changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountThousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Village of Richmondville – Disbursements (2012M-178)
… audit. There is a lack of segregation of duties within the payroll and disbursement processes and only limited oversight … and Second Deputy do not have full control over the payroll process or establish mitigating controls. Ensure that someone outside of the payroll process verifies that all employees are paid at …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … as the Manhattan Center for Early Learning, Inc., is a New York Citybased not-for-profit organization authorized by … 2013-14 school year, NYCCD served about 415 students. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-302
… for recruitment and retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral … Active or Leave with Pay Eligible employees at a doctoral degree granting campus receive the recruitment and retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1New York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program, the popular college savings investment tool, is marking 20 years of …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Baldwinsville Central School District , Chenango Valley … which involved constructing, renovating and improving all three school buildings and the bus garage. The project … did not issue pre-numbered duplicate receipts for all funds placed in her custody, funds are not always …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… are confronting. DiNapoli also launched a new data tracker to monitor trends for New York City agencies’ performance … to shine a light on the financial challenges city agencies have to contend with amid economic and budget uncertainty,” … and fell substantially during the pandemic. Collections have continued to decline even as the Public Health Emergency …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesState Comptroller DiNapoli Releases Audits
… efforts to communicate and coordinate noise mitigation strategies and tactics with each other were limited. In …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Local Government Audits
… properly and deposited intact but were not always remitted to the appropriate parties in a timely manner. Town of Howard – Fund Balance Management … did not provide the board with the necessary information to assess the town’s financial position. … New York State …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… internal controls to ensure that all fundraising proceeds are properly accounted for and deposited. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTiconderoga Central School District – IT Asset Management (S9-22-23)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $2,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Uniondale Union Free School District – Information Technology (2023M-61)
… nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: … detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within … Maintain detailed and accurate accounting records. Deposit all collections and remit all real property tax …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80