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State Comptroller DiNapoli Releases School District Audit
… County) School district officials did not maximize interest earnings. During the audit period, the district’s interest earnings totaled $72,555, but the district could … in a financial institution that offered higher interest rates. Business officials did not develop and manage a …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditPearl River Fire District – Purchasing (2016M-407)
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-407Mount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … Appendix B includes our comments on certain issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Village of Silver Springs – Water Accountability and Billing (2015M-139)
… April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, Wyoming County. The Village, which has a population of approximately 780, is governed by an elected four-member Board of Trustees and … $678,000. Key Findings Village officials do not have written procedures for reconciling water produced by the …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … Determine whether Village of Castile Village officials accurately billed New York State …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Village of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … March 1, 2015 through May 31, 2016. Background The Village of Lindenhurst is located in the Town of Babylon, Suffolk … Village of Lindenhurst Claims Processing 2016M345 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… [read complete report - pdf] Audit Objective Determine whether … accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal … by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewSouth Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the period January 1, 2013 through July 15, … The purpose of our audit was to examine selected financial operations of the Town for the period January 1 2013 through July 15 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Walton Central School District - Fund Balance (2019M-209)
… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Honeoye Central School District - Information Technology (2019M-9)
… with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … date. The District inappropriately provided an advance of $15,000 of separation pay to the former Business Manager. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Edmeston Central School District - Fund Balance (2020M-1)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … $929,100 in fund balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Selected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate … has law enforcement authority to protect and advocate for people with special needs who are served by six State … To determine whether the Justice Center for the Protection of People With Special Needs Center met …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationState Agencies Bulletin No. 1166
… Purpose To inform agencies of changes made to the 2011-2012 CSEA Deficit Reduction Plan … Entry adjustment codes. Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the … To inform agencies of changes made to the 20112012 CSEA Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-represented