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East Moriches Union Free School District – Budget Review (B7-14-3)

… year are reasonable. Background The East Moriches Union Free School District, located in Suffolk County, issued debt … in this budget review letter. … East Moriches Union Free School District Budget Review B7143 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3

Chenango Valley Central School District – Budget Review (B4-14-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… School District (District) officials established adequate nonstudent network user account controls. Key Findings … officials did not establish adequate network controls for nonstudent user accounts to help prevent unauthorized access. … we found the Database Coordinator did not: Disable 281 nonstudent network user accounts that are unneeded or …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… reimbursements to which the District was entitled. Key Findings District officials did not identify students who … sufficient documentation for eligible services provided. Key Recommendations Establish written procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

XV.16.B Sole Custody Reporting – XV. End of Year

… ( https://www.osc.state.ny.us/online-services ), for reporting agency sole custody account balances will be available for agencies to use to report reconciled bank account information needed for the State’s annual financial statements. Agencies are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reporting

Village of Little Valley – Capital Project Management (2020M-129)

… - pdf ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly … on future projects. … Determine whether the Village of Little Valley Village Board of Trustees Board properly …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Village of Dering Harbor – Payroll (2020M-78)

… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … action. … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78

Herricks Union Free School District – Overtime (2019M-127)

… monitor overtime for custodial employees. Paid overtime to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for non-emergencies. However, … have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees absent on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127

Town of Moriah - Leave Accruals (2019M-168)

… records. Key Findings The Town lacked adequate procedures to ensure employees’ leave accrual records were accurately … six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments … valued at $1,484. Key Recommendations Implement procedures to ensure employees’ leave accrual records are accurately …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security awareness … monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness training …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)

… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019m

Town of Morris – Board Oversight (2013M-75)

… Town’s annual budget for the 2013 fiscal year is $978,616. Key Finding We commend the Board for their efforts to provide … disbursements. We did not find any material discrepancies. Key Recommendation Institute a procedure to ensure that all …

https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… transactions were appropriate and information was secure. Key Findings The Board and District officials did not … weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive online banking …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Village of Delhi - Disbursements (2019M-204)

… We found: The former Clerk-Treasurer issued herself five checks totaling $5,100 that she was not entitled to. …

https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204

Village of Hempstead – Budget Review (B7-14-4)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4

East Moriches Union Free School District – Budget Review (B7-13-3)

… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … complies with the property tax levy limit set by statute. Key Recommendation There are no recommendations in this …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3

Northern Adirondack Central School District – Financial Condition (2020M-51)

… District’s financial condition. Key Findings Expenditures have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of the District’s ongoing …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Hauppauge Union Free School District – Overtime (2016M-70)

… costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … whether work shifts can be rearranged to incorporate video room coverage into a regular workday. … Hauppauge Union …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

State Comptroller DiNapoli Releases School District Audits

… and financial software access controls were adequate to protect district IT systems and data from unauthorized … access control weaknesses were communicated confidentially to officials. In addition, the district had 250 unneeded … permissions in the financial software, which allowed them to potentially control all phases of financial transactions. …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: School Bus Safety Needs Improvement

… "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills take place could … provide documentation to support that two of its drivers, who began transporting students in 1999 and 2006, completed … These drills are required for all students, not only those who consistently ride the bus. The drills are to address …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvement