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Randolph Central School District – Financial Management (2014M-20)
… Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Tioga Fire District – Board Oversight (2022M-170)
… adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. Had … themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written procurement policy, as required. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… period July 1, 2011, to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, Clinton County. The District is governed by the … Plattsburgh City School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… to determine whether District officials managed the school lunch fund’s financial condition for the period July 1, 2014 … with Milford Central School District to manage its school lunch operations. Budgeted appropriations for the school lunch fund for the 2015-16 fiscal year totaled $422,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionEnroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment prevention training (SHP … who completed the training or ensure everyone who should have completed the training did so. Of the 315 total …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Kings Park Central School District – Fuel Inventory (2015M-282)
… was to evaluate the District’s controls over its fuel inventory for the period July 1, 2014 through July 31, 2015. … District officials have not adopted a policy for fuel inventory accountability and there were no written procedures … Officials did not reconcile fuel pump readings to physical inventory. Officials did not require all employees to account …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Town of Arietta – Budgeting (2016M-308)
… included future capital improvements for the Town-owned airport. Key Recommendations Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Lake Pleasant – Credit Cards (2016M-432)
… Audit The purpose of our audit was to examine the Town's credit card purchases to determine whether the cards were … did not establish policies and procedures over the use of credit cards. The Town had a total of 24 credit cards during our audit period, and the credit limits …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for the period January 1, 2012 … Town of Thurman Capital Projects 2016M431 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Greenport Union Free School District – Financial Condition (2014M-203)
… The District operates one school with approximately 645 students. Budgeted general fund appropriations for the … estimates for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase invoice and/or asset list …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… communicated confidentially to officials, we found: 222 of the enabled nonstudent network user accounts (32 percent) were not needed or disabled. Most of these accounts should have been disabled in February 2021 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSandy Creek Central School District – Reserve Management (2023M-43)
… Audit Objective Determine whether the Sandy Creek Central School District (District) Board of Education (Board) and … audit sandy creek school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… gotten worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlOswego City School District - Separation Payments (2021M-194)
… School District (District) officials calculated separation payments to certain District employees in accordance with … District officials did not accurately calculate separation payments or benefits for five of the 10 employees that we reviewed. Officials made separation payments totaling $38,477 that were inconsistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Town of Dayton – Financial Condition (2013M-90)
… The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The … five-member Town Board comprised of the Town Supervisor and four council members. Budgeted appropriations for the … As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90State Comptroller DiNapoli Releases School District Audit
… pandemic, with the district‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Dansville Public Library – Procurement (2015M-225)
… The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Saugerties – Justice Court Operations (2015M-47)
… The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which … Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47