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Fort Edward Union Free School District – Financial Condition (2015M-67)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … the District relied on the appropriation of fund balance to finance recurring expenditures and, as a result, the … should monitor the District’s use of fund balance to ensure that action is taken, if necessary, to identify …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67

Bethlehem Central School District – Credit Cards (2017M-41)

… Purpose of Audit The purpose of our audit was to determine if District credit card claims were adequately supported, audited prior to payment and paid in a secure and timely manner for the period July 1, 2015 … $96.5 million. Key Findings The claims auditor did not audit all credit card claims prior to payment. The credit …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

Germantown Central School District – Payroll (2023M-3)

… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials … 40 employees received unearned wages totaling $25,948 of which $19,985 was not recouped. In addition, it cost BOCES … approval and manual entry into the financial system of the timesheets utilized by certain bargaining …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Cheektowaga Public Library – Treasurer’s Reports (2015M-136)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Library’s financial … 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … approximately $1.18 million. Key Findings The Board has not outlined the Treasurer’s duties in the bylaws. The …

https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136

Schroon Lake Fire District – Cash Disbursements (2017M-9)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement a process to ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9

Town of Schroeppel - Financial Records and Reports (2019M-187)

Determine whether the Comptroller maintained complete accurate and uptodate accounting records and reports

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Town of Harford - Highway Asset Accountability and Procurement (2019M-201)

… whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest. Key Findings The Highway … list of Department assets and annually review the list to ensure asset accountability. Ensure fuel purchases are …

https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201

Town of Brandon - Financial Condition (2019M-239)

… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Greene County - Information Technology (2020M-38)

… County officials did not provide cyber security training to IT personnel and County employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… - pdf ] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board and District officials overestimated appropriations by a total of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … through 2012-13 fiscal years, which caused the district to realize annual operating surpluses totaling approximately … does not have written policies, procedures or resolutions to govern electronic transfers. As a result, the treasurer …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0

CUNY Bulletin No. CU-280

… period Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination dated October 2, 2006. The new rates and other information are contained in a memorandum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-280-retroactive-salary-rate-increases-auto-mechanics-auto

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in its bylaws and did not adopt policies and procedures to establish internal controls over cash receipts – including … fund balance from a deficit of $206,815 at the end of 2011 to $64,138 at the end of 2014 and has continued this positive …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton … School District , Pavilion Central School District and the Shoreham-Wading River Central School District . "In an … related costs or the circumstances under which reserve funds will be replenished. Three of the district’s six …

https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0

State Comptroller DiNapoli Releases Municipal & School Audits

… The board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Training (Westchester County) SHP training was provided to employees and elected officials. However, of the 150 total … The district did not have adequate payroll processes to ensure compensation paid to employees was accurate, …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Brushton-Moira Central School District , …

https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0

DiNapoli Releases October State Cash Report

… Year-to-date state tax collections of $38.4 billion were $14.4 … settlements since the budget was enacted, according to the October cash report released today by New York State … the 2015-16 Executive Budget is prepared, it is important to separate non-recurring from recurring resources and use …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-report