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Genesee Valley Central School District - Financial Management (2019M-231)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231

Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 … receipts to document the source, date, amount and purpose of each collection. Maintain ECA records, including support …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance … officials do not provide oversight of employees who handle funds, there is an increased risk that errors or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… New York State (NYS) established the Statewide Financial System Program (Program) through a partnership among the … and maintaining an integrated Statewide Financial System (SFS) to support NYS’s accounting, management, audit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, today issued the following …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)

… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330

Alexander Central School District – Financial Management (2020M-64)

… [ read complete report - pdf ] Audit Objective Determine whether the Board … $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64

Town of Corning – Financial Condition (2020M-13)

… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets that … 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Oneida City School District – Information Technology (2020M-80)

… information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … secure to protect the SIS against unauthorized use, access and loss. District officials did not adequately manage user … permissions to limit access to assets and data. Some District computers were used for personal activity, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80

Liverpool Central School District – Information Technology Assets (2020M-59)

… - pdf ] Audit Objective Determine whether the District effectively managed hardware and software inventory to ensure … corrective action. … Determine whether the District effectively managed hardware and software inventory to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59

Putnam Central School District – Fund Balance Management (2020M-27)

… pdf ] Audit Objective Determine whether District officials effectively managed the general fund balance. Key Findings … officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the District’s … response letter. … Determine whether District officials effectively managed the general fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27

Village of Hilton - Financial Management (2020M-31)

… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… action. Appendix B contains our comments on issues raised in the Village’s response. … Determine whether certain …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Huntington Union Free School District – Financial Condition (2015M-356)

… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… 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-35

Town of Waterloo – Financial Management (2022M-7)

… did not maintain accurate accounting records and reports. In addition, the Board did not: Implement adequate corrective …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and

Town of Greenville – Tax Collector (2020M-81)

… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did … in a timely manner. Property tax collections totaling $5.4 million and penalties collected totaling $9,719 were not … records included an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Accounts Payable Advisory No. 22

… will be understated and not counted towards MWBE goals. For more information on referencing a contract on a voucher, … Chapter XII, Section 5.E – Paying Against a Contract .    For more information on MWBE reporting, please visit Empire …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-number