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Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Warsaw Central School District – Financial Management (2016M-278)
… to review the District’s financial management activities for the period July 1, 2012 through June 13, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.5 … approximately $600,000 has not been used since 2010-11 for related debt principal and interest payments, as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Saratoga Springs City School District – Procurement (2023M-25)
… (District) officials procured goods and services according to Board of Education (Board) policies and statutory … did not always procure goods and services according to policy requirements or maintain adequate supporting … may have overpaid for goods and services and appear to have used favoritism. Officials did not: Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Oversight of Child Protective Services Outside New York City (Follow-Up)
… included in our initial audit report, Oversight of Child Protective Services Outside New York City (Report … Office of Children and Family Services: Oversight of Child Protective Services Outside New York City (2007-S-129) … included in our initial report Oversight of Child Protective Services Outside NYC …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followChenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which we communicated confidentially to officials, we found that: Sixty-eight, or 12 percent, of … a network and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… July 12, 2013 and to examine the management of the Village Hall building project and other selected financial activities … plan and provide oversight and management of the Village Hall building project. The second floor of the Village Hall is incomplete and unusable. The Treasurer’s duties are …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHudson Housing Authority – Board Oversight (2016M-302)
… an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written policies to ensure … of claims prior to payment or appoint a claims auditor to do. Such an audit should include ensuring that claims are in …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Fleischmanns – Water Fund (2013M-151)
… to March 13, 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member Board of Trustees, which is composed of a Village Mayor and four Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Commack Public Library District – Selected Financial Operations (2015M-132)
… 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The District is governed by an elected five-member Board of Trustees. … and take steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Butternuts – Disbursements (2021M-62)
… the use of debit cards. Discontinue allowing the service provider access to the Town bank account. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 1, 2012, through June 14, 2013. Background The Town of Grand Island is located in Erie County and has a population … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Horseheads Central School District – Network Access Controls (2021M-127)
… to add or disable user accounts. As a result, there were 230 inactive user accounts, of which 138 were unneeded, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andTown of Lincoln - Disbursements (2022M-198)
… whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor (Supervisor) ensured that disbursements were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were … Determine whether the Town of Lincoln Town Town Board Board and Town Supervisor Supervisor ensured that disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… report - pdf] Audit Objective Determine whether the Utica Harbor Point Development Corporation (Corporation) Board of … Determine whether the Utica Harbor Point Development Corporation Corporation Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andLiberty Central School District – Information Technology (2022M-73)
… did not: Disable unnecessary network user accounts. As a result, the District’s risk of a system compromise is increased. Establish adequate information technology (IT) … or data timely. Provide users with comprehensive IT security awareness training. As a result, employees may not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… filed against the global cybersecurity company Crowdstrike Holdings Inc. The suit filed against Crowdstrike, its chief … filed against the global cybersecurity company Crowdstrike Holdings Inc …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Chappaqua Central School … County) District officials did not properly monitor and account for the district’s fixed assets. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits-0