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Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)

… in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by … hampered by the lack of available complete information and the necessity to compile information from a variety of sources. The Board and District officials did not develop reasonable estimates …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… percent of the sampled assets were not properly accounted for. Specifically: Five Chromebooks with estimated total … interactive displays (one costing $2,281 and one without a cost recorded) and one printer (no cost recorded) were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Pine Bush Central School District – IT Asset Management (S9-22-21)

… 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 … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Newfield Central School District – IT Asset Management (S9-22-17)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … percent of the sampled assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one … Ten assets, including three interactive displays, two laptops, two iPads, two Chromebooks and one 3D printer with a …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17

Mechanicville City School District – IT Asset Management (S9-22-16)

… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Schoharie Central School District – Financial Condition (2013M-263)

… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263

Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)

… 1, 2014 through February 29, 2016. Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which operates six schools … Glen Cove City School District Portable Electronic Devices and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflict

Goshen Central School District – Financial Condition (2017M-46)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was … policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the balances will be …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Freeport Union Free School District – Financial Condition (2016M-300)

… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

State Comptroller Thomas P. DiNapoli Statement on Executive Budget

… most important needs, including education, public safety, health and mental health care, among other priorities. “The Governor and the …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budget

Chittenango Central School District – Information Technology (2023M-155)

… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… recorded and supported. As a result, the ability to make financial decisions was hindered and officials lacked … receipts and deposit collections in a timely manner. Make payments only after a proper audit and approval of bills …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 … cost benefit analysis or determine other options that may have reduced overtime. Not requiring employees to adhere to … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Tupper Lake Central School District – Financial Condition (2014M-151)

… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Selected Aspects of Discretionary Spending

… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0