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Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … Determine whether student enrollment and billings to school districts of residence are accurate …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Herkimer County Community College - Procurement (2019M-186)

… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring goods and services. Key Findings The … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… and separate from the Town of Southold, Suffolk County, in which it is located. The District, which serves … The Board did not ensure that travel was authorized in advance. Key Recommendations Amend the investment policy, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

State Comptroller DiNapoli Releases School District Audit

… price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in … and $17,565 in finance charges and other fees. Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Laurens Fire District – Financial Activities (2021M-43)

… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

Sackets Harbor Central School District - Information Technology (2019M-208)

… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Connetquot Central School District - Financial Management (2019M-180)

… condition. Key Finding The District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance remains at $8 million, 1 0.1 percentage points … plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… did not: Establish written procedures for granting, changing or disabling network user accounts or user … Develop and implement written procedures for granting, changing and disabling user access. Provide periodic IT …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

State Comptroller DiNapoli Releases School District Audits

… payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key … established adequate controls over user accounts in order to prevent unauthorized use access andor loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets

… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assets

Examples from GASB Statement 34 - Statement of Fiduciary Net Assets

… pension plans and external investment pools are required to be presented in the notes to the financial statements if separate GAAP statements for …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets

Changing Employers – Membership and Enrollment

… any employees in this situation contact us before accepting the new position to be sure they understand the …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

Town of Le Roy – Purchasing (2014M-106)

… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … with the adopted purchasing policy for the period of January 1, 2013 through February 25, 2014. Background The … The purpose of our audit was to examine whether the Board ensured that …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… From 2010-11 through 2014-15, the District used only about 2 percent of the fund balance appropriated to fund operations. The Board overfunded reserves by $4.7 million (88 percent of total reserves) as of June 30, … to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

Village 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. …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Chautauqua Lake Central School District – Procurement (2024M-3)

… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… inventoried and safeguarded information technology (IT) equipment. Key Findings District officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not maintain complete IT … District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology