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Huntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Accounts Payable Advisory No. 21
… advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a voucher. As stated … vendor provide the Business Unit with separate invoices for each master contract purchase. A voucher can reference … ID in the Master Contract ID field on the voucher. For more information on referencing a Master Contract on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsTown of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… statement today regarding Governor Hochul's signing of a new legislative package addressing gun control: "Gun … store in Buffalo to an elementary school in Uvalde, Texas, this scourge knows no geographic boundaries. The gun …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Pulteney – Information Technology (2021M-28)
… safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT … or a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of … Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … the last six months, 19 of these accounts were never used and one account was last used to logon to the network more …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… financial condition. Key Findings The Board overestimated general fund appropriations by a total of approximately $1.6 … limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory limit by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received … in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure pre-numbered receipts … monthly bank reconciliations before they are sent to the District Treasurer to ensure accuracy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mAmityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the … 1, 2014 through June 30, 2015. Background The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Medina – Ambulance Service Billings (2014M-326)
… 10, 2014. Background The Village of Medina is located in Orleans County and has a population of approximately … amounts collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… School District (District) officials adequately managed and monitored nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings District officials did not adequately manage and monitor nonstudent network user accounts to help prevent …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
Determine whether Arlington Central School District District officials ensured network user accounts were adequately configured and secured
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… submitted five inaccurate claims to the New York State Consolidated Local Street and Highway Improvement … the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a … and activity. Town officials should work with the New York State Department of Transportation (NYSDOT) to resolve any …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30Saratoga Springs Public Library – Claims Processing (2014M-351)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls over claims … Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the period July 1, 2013 through … The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2013 through August …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m