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Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… Key Findings District officials have not segregated IT inventory control responsibilities. District officials do not conduct an annual physical IT inventory count, immediately identify or tag IT assets as District … records. Key Recommendations Adequately segregate IT asset control functions so that no one person has control …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetWallkill Central School District – Financial Management (2015M-294)
… review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background The Wallkill … not necessary. District officials overfunded reserves by $12.8 million as of June 30, 2015. Total fund balance exceeded … for appropriations that consider prior years’ financial results and only appropriate the amount of fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294State Agencies Bulletin No. 952
… 13, 2009 Effective Date(s) Refunds will be processed in a separate check beginning the week of December 21, 2009 … The Internal Revenue Service issued new regulations in 2009 making Military Stipend earnings exempt from Social … Agencies may refer to Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) issued July 29, 2009 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryMargaretville Central School District – Fund Balance (2015M-55)
… Margaretville Central School District serves eight towns in Delaware, Greene and Ulster counties and operates one … the amount of the District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55City of Niagara Falls – Financial Condition (2017M-170)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Port Byron Central School District – Financial Condition (2014M-71)
… The Port Byron Central School District is located in the Village of Port Byron and the Towns of Mentz, Montezuma, Conquest, Throop and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Jamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools … competition when procuring professional services. In one instance, District officials overpaid a contract by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Huntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… Central School District (District) is located in the Towns of Oppenheim, Ephratah, Johnstown, and Stratford in Fulton County and the Town of Manheim in Herkimer County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsBeacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts … Recommendations Disable unneeded network user accounts in a timely manner and periodically review network user …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Albion – Financial Management (2021M-29)
… Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund … at the current levels, it could deplete fund balance in the general town-wide fund by the end of 2024. The Board … Appendix B includes our comment to clarify an issue raised in the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Chester – Justice Court Operations and Credit Card and Employee Reimbursements (2017M-67)
… collected, recorded, deposited, disbursed and reported in a proper and timely manner, and whether internal controls … 31, 2016. Background The Town of Chester is located in Warren County. The Town, which is governed by an elected … cash exceeded known liabilities for each of the 22 months in our audit period by an average of $15,700. Employees made …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-chester-justice-court-operations-and-credit-card-and-employeeSouthampton Union Free School District – Financial Management (2024M-43)
… accounts and overestimated certain expenditure accounts in the annual budgets. Did not have support for the … and use any excess funds identified to benefit residents in accordance with statutory requirements. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… at the Town Hall. Specifically: Six components in the restrooms, such as mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, such as accessible parking with painted … physical accessibility for the 13 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… Municipal Center. Specifically: Nine components located in restrooms, such as accessible stall doors with automatic … under lavatories covered to prevent contact. Two located in the parking lot, including the required number of … physical accessibility for the 14 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… Nine components at the City Court, such as grab bars in the restroom at the proper length and height. Four … at the Police Station, such as accessible parking spaces in the parking lot. Recommendation City officials should … physical accessibility for the 30 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… to work and were paid for working. Establish City-wide payroll processing policies and written procedures that …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes … will be reported as either a miscellaneous special revenue fund or a permanent fund. Both of these funds will use the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsState Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … County) Auditors reviewed 128 credit card claims and found the claims auditor did not audit 83 claims totaling … services. District officials deposited program money, as collected and turned over by the volunteer, into …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits