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Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with … and is not communicated to all College staff involved in the purchasing process. The purchasing policy and procedures …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card purchases for the period … forms. Key Recommendations File necessary paperwork to recoup all sales and use taxes paid on the District’s fuel … period. Coordinate with the District’s current fuel vendor to remove federal, State and local sales and use taxes on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and … are no recommendations in this report. … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Village of Argyle – Water Billing and Collections (2023M-148)
… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
… Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in … action. … Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… Objective Determine whether Bayport-Blue Point Union Free School District (District) officials established adequate … on issues raised in the District’s response letter. … school BayportBlue Point audit nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… page is attached . The Comptroller approval may be in the format of a wet signature, a signature stamp, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… complete report - pdf ] Audit Objective Determine whether the Selkirk Fire Company No. 2 (Company) Board of Directors … adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys raised were properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … bid protest decisions and commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditNorthville Public Library – Cash Disbursements (2015M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … and cash withdrawals. Service providers were allowed to automatically deduct funds directly from the Library’s … that prohibit service providers from having direct access to the Library’s bank accounts. Establish policies and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53State Comptroller Thomas P. DiNapoli Releases School District Audit
… in operations. District officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 … officials should have also revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditDryden Central School District – Financial Condition (2013M-396)
… compliance with statutory requirements. … Dryden Central School District Financial Condition 2013M396 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately … accounting firm. The Town has accumulated excessive funds in the general town-wide fund. The Board did not annually … amount of fund balance that should be maintained in each fund and ensure that the excess unrestricted fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Elmira Heights Central School District – Financial Condition (2014M-76)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Windsor – Information Technology (2017M-44)
… 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. … $880,000. Key Findings The Town’s IT policy was adopted in 2007 but has not been updated since then and does not … officials and employees. The Town’s server is not located in a secure location. Key Recommendations Annually review and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Village of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. Background …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112West Seneca Central School District – Financial Condition (2014M-381)
… located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in Erie County. The District, which is … budgets that include accurate estimates of revenues and expenditures. Develop a realistic plan to accumulate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381