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Whitesville Central School District – Information Technology (2021M-22)
… District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials … user accounts. Establish written policies or procedures to monitor shared accounts or for adding, modifying or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Purpose of Audit The purpose of our audit was to examine the District’s travel expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andCity of Amsterdam – Records and Reports (2013M-266)
… the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common Council, which includes …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Objective Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, … each collection. Maintain ECA records, including support for collections and disbursements, for six years. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … report that was filed with the Office of the State Comptroller was for the 2010 fiscal year, which was filed in …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsWalton Fire Department – Financial Operations (2017M-242)
… Walton Fire District residents. The Department is governed by five elected officials. During the audit period, $187,318 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the … their individual employment agreements did not provide for such payments. Did not realize the former Superintendent was to reimburse the District $2,813 for previously received tuition assistance upon his …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Opinion 2007-5
… Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund … monies from a capital reserve established for a specific improvement or specific item of equipment into another … by counties that operated under an alternative or optional form of government on September 1, 1945; and (3) issuances of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Wyandanch Union Free School District - Budget Review (B22-7-1)
… June 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… after-school Twilight Program were arrested for engaging in several schemes to defraud the program following a joint … (Penal Law §195.20(a)(i)) and Corrupting the Government in the Third Degree (Penal Law §496.03). “Cecile, DeCarlo and … leave their jobs at the program early, and to submit false time sheets that stated they were at work. They also …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeDiNapoli: 82 School Districts in Fiscal Stress
… years,” said DiNapoli. “A few have remained in stress for the entire period and we’re watching closely to see if … Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for their respective cities … School District is the only district in the state to be designated in significant fiscal stress for all three …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District … in March 2023 and invested $653,000. Depew Union Free School District – Investment Program (Erie County) District …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved … and office space at Upstate Correctional Facility in Franklin County. $3.9 million with Marfi Contracting Corp. …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-septemberComptroller DiNapoli Releases Municipal Audits
… did not develop multiyear financial or capital plans. In addition, auditors found the board also did not adopt a … – Payroll (Dutchess County) The town overpaid $134,658 in payroll, leave and health insurance payments. Auditors … purchased incidentals for the program. Payments made to a movie theater totaling $4,730 were not documented. These …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: 90 School Districts in Fiscal Stress
… fiscal stress. “School districts are the hearts of many of our communities, but they face fiscal pressures that are … Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the dependent school districts in …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressStamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… Determine whether the Stamford-Harpersfield-Kortright Fire District (District) Board of Fire Commissioners (Board) established … … Determine whether the StamfordHarpersfieldKortright Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… Audit Objective Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationOperational Advisory No. 12
… System SFS and guidance on date determinations effective Jun …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesResponse Planning for Unexpected Events
… Objectives To determine whether the Metropolitan Transportation … or procedures addressed the needs of its customers. We also examined whether Metro-North reassesses and revises its … Police Department or local), or field employees. Customers can also notify the OCC via phone or social media. The rail …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Capital Region BOCES , Skaneateles Central School …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0