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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… District appointed a new District Treasurer who began in January 2019. … Determine whether extraclassroom activity ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mTown of Orange – Former Highway Superintendent’s Records (2019M-30)
… governmental administration in the Second Degree for destroying Town records. In December 2020, the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Key Findings The water and sewer infrastructure are in disrepair and the Board did not develop a comprehensive, … capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would … $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing operational …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Saratoga Springs Public Library – Claims Processing (2014M-351)
… Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, … 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Accounts Payable Advisory No. 21
… related to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsWest Babylon Union Free School District – School Lunch Operations (2016M-243)
… the District was effectively managing cafeteria operations for the period July 1, 2014 through March 31, 2016. … The West Babylon Union Free School District is located in the Town of Babylon, Suffolk County and is governed by an … students and 1,050 employees. Budgeted appropriations for the for the school lunch fund for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243Gowanda Central School District – Financial Management (2016M-368)
… to review the District's financial management practices for the period July 1, 2013 through September 1, 2016. … Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $29.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368Amityville Union Free School District – Payroll (2016M-155)
… internal controls over payroll and leave accruals for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $86.2 … monitor overtime by approving and providing justification for overtime prior to the work being performed. Review work …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mCopiague Union Free School District – Check Signing (2015M-181)
… was to examine the District’s check signing procedures for the period July 1, 2013 through April 30, 2015. … The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $112.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Jefferson Central School District – Fund Balances (2015M-236)
… Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school with … for retirement contributions, compensated absences and unemployment insurance, with balances totaling $592,843, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through September 30, 2015. … The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $120.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene County and one town in Delaware County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesSCAM ALERT
… Online is secure. We are not aware of any evidence at this time of any member, retiree or beneficiary data being … Online account has been hacked, contact our Fraud Hotline at 888-672-4555 or email the Division of Investigations at [email protected] . … Scam Alert NYSLRS is …
https://www.osc.ny.gov/retirement/scam-alertState Comptroller DiNapoli Releases School District Audits
… They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield Central School District … permissions, and the assistant superintendent for business and operations had excessive administrative …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsSullivan County – County Jail Operations (2013M-33)
… was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. … The County Legislature is the legislative body responsible for managing County operations and is responsible for the oversight of fiscal matters. The County’s 2013 …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33