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Grand Island Central School District – Interfund Financial Activity (2016M-42)

… Purpose of Audit The purpose of our audit was to evaluate the interfund … 2015. Background The Grand Island Central School District is located in the Town of Grand Island in Erie County. The … operates five schools with approximately 2,980 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016m

Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)

… or limited access to users based on their job descriptions and responsibilities. Duplicate vendor files existed in the … is given to specific users based on their job descriptions and responsibilities. Ensure that duplicate vendors are …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213

Village of Mayfield – Water and Sewer Operations (2017M-28)

… Purpose of Audit The purpose of our audit was to determine whether the Village accurately … 1, 2015 through October 31, 2016. Background The Village of Mayfield is located in the Town of Mayfield in Fulton … Village of Mayfield Water and Sewer Operations 2017M28 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Walton Central School District – Financial Condition (2014M-118)

… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Town of Genesee – Disbursements (2016M-433)

… 2, 2016. Background The Town of Genesee is located in Allegany County and has a population of approximately … agreement with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Town of Ulster – Town Assessor (2016M-361)

… Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were … is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions that were …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Town of Maine – Justice Court Operations (2016M-358)

… August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice Court with one … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. Perform, or engage an independent public …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … officials do not have written procedures for reconciling water produced by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The Village has not developed a …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

Contract Advisory No. 32

… to prohibit discrimination based on citizenship and immigration status in accordance with Article 15 of Executive …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… 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/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… ensured network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were communicated confidentially to …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

South Farmingdale Water District – Information Technology (2014M-153)

… Background The South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

XVII.1 Overview – XVII. Lapsing Appropriations

… The purpose of this Chapter is to explain the procedures for contracts, … scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for … The purpose of this Chapter is to explain the procedures for contracts … scheduled to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… audit reports Original and final annual budgets, and Board meeting minutes Key Recommendation Ensure that required and helpful …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… District (District) officials adequately secured access to the network, student information and financial … Key Findings Although District officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill … State Parks for water usage for Letchworth State Park the Park …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Lockport Public Library – Claims Processing (2015M-192)

… in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the … Trustees, each of whom is appointed by the Lockport City School District’s Board of Education. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Pearl River Fire District – Purchasing (2016M-407)

… 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the State, … Pearl River Fire District Purchasing 2016M407 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton Central School District – Cash … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit