Search
Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetCity of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26East Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsTown of Dayton – Financial Condition (2013M-90)
… 2008, to December 31, 2012. Background The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town is governed by an elected five-member Town Board comprised of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … The U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller Dinapoli Releases Municipal Audit
… to $3,360. Find out how your government money is spent at Open Book New York . Track municipal spending, the state’s 180,000 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of Trustees … established, or reviewed and updated, policies as required by law and sound business practices. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… Purpose of Audit The purpose of our audit was to determine whether … of Glens Falls in Warren County. The District is governed by an elected nine-member Board of Education. Budgeted … properly account for all ECA collections and appoint a faculty auditor to oversee management of ECA funds and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Sylvan Beach – Board Oversight (2013M-34)
… the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed by an elected Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… multiyear capital plan. The District developed a reserve plan that includes details regarding the anticipated use of reserve funds for a five-year period but this plan does not … related to funding and maintaining the individual reserve funds; District officials also have not prepared a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Town of Olive – Claims Processing and Information Technology (2012M-223)
… documents such as receiving reports, quotes, or bid or State and County contract information be submitted for claims …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Albion – Water and Sewer Rents (2013M-108)
… of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Stratford – Supervisor’s Records (2013M-11)
… 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… – are supposed to be completed within 42 days. DiNapoli's auditors, however, found that on average it took 228 days … such investigations, including one case that was open for 866 days as of Feb. 28, 2017. "The State Education … found the department is not always meeting its own goals, which is potentially putting patients' health and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentHempstead Union Free School District – Management of District Resources (2014M-253)
… District did not appropriately limit user access to its Student Information System. Key Recommendations Make sound … positions. For special education services, ensure that student evaluations are completed timely and that all … during evaluation. Review and revise user access to the Student Information System to ensure that users have access …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mSelected Aspects of Discretionary Spending
… properly approved. Our audit period was April 1, 2011 to March 31, 2013. Background The Capital District … questionable expenses included the costs for special events, memberships, and sponsorships. Although the nature of … Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 231
… agencies. After the payroll confirmation process each week, the deductions for code 431 will be credited to the … only. It is not necessary to enter a Goal Amount when this procedure is followed. NOTE: If OSC has not established … amount into the payroll system, it will be credited to a special escrow account and reported to DCJS. When the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… The Town has two elected Justices and two Court clerks with financial responsibilities related to Court Operations. … 2014. Key Findings Justices did not properly segregate the cash receipt duties and did not provide oversight for … and reporting cash receipts. Accurate and complete bail records were not maintained. The lack of an annual audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mState Comptroller DiNapoli Releases School District Audits
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … that the significant revenue and expenditure projections in the proposed budget are reasonable. District officials did … of $22,922,337, which is within the limits established by law. Find out how your government money is spent at Open Book …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1