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Belfast Central School District – Reserve Funds (2021M-135)
… the Belfast Central School District (District) Board of Education (Board) and District officials properly … fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. … whether the Belfast Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Southampton Union Free School District – Financial Management (2024M-43)
… Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and … response. … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43State Comptroller DiNapoli Releases State Audits
… that the procedures used by Westchester officials to certify students for state financial aid substantially … Nonetheless, auditors identified opportunities for OGS to improve its effectiveness. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsVillage of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Interactive Maps: Language Access Service Needs Statewide (2022-S-38)
… 6 2011 established a statewide language access policy in New York State …
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38XII.1 Expenditures Overview – XII. Expenditures
… The purpose of this chapter is to provide the procedures and guidelines Business Units need to process expenditure … vouchers through the Statewide Financial System for Office of the State Comptroller (OSC) approval. This … vouchers through the Statewide Financial System for Office of the State Comptroller OSC approval …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii1-expenditures-overviewUse of Federal Funding for Election Technology and Security
… Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered … the BOE supports 57 County Boards of Elections and the New York City Board of Elections (County Boards). Congress passed …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityPutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … York State Finance Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Niagara County – Court and Trust Funds (2015M-228)
… Key Recommendation The Treasurer should ensure that all moneys deemed abandoned property are turned over to the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Cayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … for the next succeeding fiscal year. Key Findings Based on our review, the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Columbia-Greene Community College – Information Technology (2017M-213)
… Background Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has approximately 560 … College has 2,498 user accounts that have not been used in the last six months, with the oldest account’s last logon …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Shoreham-Wading River Central School District – Financial Management (2017M-75)
… Shoreham-Wading River Central School District is located in the Towns of Brookhaven and Riverhead, Suffolk County. The … estimates of appropriations and the use of fund balance in the annual budget. Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mSomers Central School District – Fixed Assets (2016M-74)
… not adopted an asset policy establishing capitalization or tagging thresholds, controls over assets or how to maintain records for assets. Not all assets listed … as disposed of had documentation indicating authorization or approval. Not all assets were tagged or had asset tag …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Morrisville-Eaton Central School District – Online Banking (2017M-98)
… Background The Morrisville-Eaton Central School District is located in the Towns of Eaton, Fenner, Lebanon, Lincoln, … The District, which has approximately 660 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98Town of Marathon – Town Clerk (2022M-143)
… the Clerk’s bank account balance was $6,251 more than it should have been as of April 21, 2022. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March … or establish sufficient compensating controls. Overtime and leave requests were not preapproved as required. There … is preapproved, that supporting documentation is retained and that overtime is preapproved. Adopt a reserve fund policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242