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Town of Dayton – Audit Follow-Up (2019M-189-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in … The purpose of our review was to assess the Town of Daytons Towns progress as of November 2024 in implementing …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fEden Central School District – Payroll (2017M-11)
… 6, 2016. Background The Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, … a comprehensive payroll policy and District officials have not updated existing written payroll procedures since …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and Dewitt, in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Seneca Central School District is located in the Towns of West Seneca, Orchard Park, Hamburg and Cheektowaga, in … which is governed by an elected seven-member Board of Education, operates 10 schools with approximately 6,800 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for … 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Village of Argyle – Water Billing and Collections (2023M-148)
… – pdf] Audit Objective Determine whether the Village of Argyle (Village) Board (Board) provided adequate oversight of water billings and collections. Key Findings Officials did not provide adequate oversight of water billings and collections. As a result, delinquent …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
… District (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings … District officials did not procure fuel in compliance with the District’s policies. When District officials deviate … before authorizing payment. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Homer – Purchasing and Credit Cards (2017M-112)
… Purpose of Audit The purpose of our audit was to assess controls over purchasing and … 1, 2015 through April 13, 2017. Background The Village of Homer is located in the Town of Homer in Cortland County. … Village of Homer Purchasing and Credit Cards 2017M112 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… UAW and the big three automakers. “With the announcement of a tentative agreement at General Motors, the end of an historic strike by the United Auto Workers will come to … for coming to terms that will secure the futures of autoworkers and set the stage for growth, innovation and …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeTown of Seneca Falls – Cash Collections (2023M-57)
… report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) officials effectively managed the … did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) officials managed …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHeuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Carle Place Union Free School District – Network User Account Controls (2022M-121)
… accounts. As a result, the District has an increased risk of unauthorized access to and use of its network and potential loss of important data. In addition to finding sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Contract number and an agency certification on all copies of the signature pages. The purpose of the certification is to ensure agencies attach the … contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… and loss. Officials did not: Establish written procedures for granting, changing or disabling network user accounts or … Recommendations Develop and implement written procedures for granting, changing and disabling user access. Provide … employees who use IT resources. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology