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Montauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an information … will be lost and the District may not be able to recover from a network disruption or disaster. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Village of Suffern – Budget Review (B23-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2XII.4.A Vendor Requests for Payment – XII. Expenditures
… processing claims based on either an invoice a vendor uses in its normal course of business, or a vendor certified … of land. Instead, OSC will accept electronic documents in support of payment requests. When processing electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… for the lack of segregation of duties. Review and approve all adjustments made to customers’ water and sewer accounts …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116DiNapoli: School District Tax Levy Cap at 2%
… For the first time since 2019, property tax levy growth for school districts will be capped at 2%, up … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentWayne County Probation Department – Restitution Payments (S9-20-6)
… officials enforced restitution orders, notified the court when a probationer violated the court order and … sufficient undisbursed restitution records. Without legal basis, the Department removed victims from its list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for … fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102City of Yonkers – Information Technology (2017M-86)
… users of the City’s IT assets have signed acknowledgement forms on file. Adopt policies and procedures for breach …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… Purpose of Audit The purpose of our audit was to assess the School District’s financial … unrestricted, unappropriated fund balance has exceeded the 4 percent statutory limit. However, the District’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… $21 million. Most of the School’s students are from the City of Buffalo. Key Findings The Board approved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… audit of the Justice's records. Ensure that adequate information and reports are provided at each Board meeting. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Village of Mexico – Financial Management (2023M-170)
… balance. As a result, more taxes were levied than needed to fund operations. For the four fiscal years reviewed … Appropriated fund balance of $216,780 that was not needed to fund operations due to operating surpluses. This practice contributed to the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… it did not receive accurate and sufficient financial information from the Clerk-Treasurer. Unpaid property taxes …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau … Board of Education appointed from the following elementary school districts: Bellmore Union Free School District (UFSD), …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mBrentwood Union Free School District – Information Technology (2023M-83)
… computerized data was not adequately safeguarded. In addition, the District has an increased risk that the … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… accurate, officials may have reduced BOCES electricity supply expenses by almost 50 percent, or approximately … $86,958. Key Recommendations Monitor the electricity supply contract and seek periodic competition to ensure rates … Conduct a deliberate and thorough audit of electricity supply and delivery invoices prior to payment. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and