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Pelham Union Free School District – Reserve Funds (2015M-366)
… Purpose of Audit The purpose of our audit was to examine the District’s management of reserves for the … by more than $2.2 million from fiscal year 2011-12 to fiscal year 2014-15. Key Recommendation Ensure that the … in the retirement contribution reserve account are used to fund operations in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … complies with the statutory limit and develop a plan to use the surplus funds to benefit residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs only when the District needs to improve short-term cash flow. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… June 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … George Junior Republic Union Free School District Tuition Billing 2015M325 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mInlet Common School District – Claims Auditing (2015M-285)
… Common School District is located in the Town of Inlet in Hamilton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Services (BOCES) is an association of 10 component school districts. BOCES is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and … services and funds projects related to the conservation of soil and water resources, improvement of water quality, …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsAlbany Parking Authority – Cash Collections (2016M-181)
… January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an … Albany Parking Authority Cash Collections 2016M181 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Carthage-West Carthage Water Pollution Control Facility – Cash Disbursements (2015M-35)
… Purpose of Audit The purpose of our audit was to review internal controls over the … Control Facility provides waste treatment to the Villages of Carthage and West Carthage, Jefferson County, and is …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/05/08/carthage-west-carthage-water-pollution-control-facility-cash-disbursementsVillage of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 35 total … Key Recommendation Village officials should continue to monitor the completion of annual SHP Training by all … agreed with our recommendation and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Town of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… some student records contained insufficient documentation to support residency or exceptions to the policy. Key Recommendation Clarify the “Admission of Non-Resident Students” policy (Policy) to include all applicable exceptions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Town of Holland - Real Property Tax Exemptions (2018M-232)
… adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions totaling … retain this documentation. Periodically monitor exemptions to ensure they comply with State or local laws. Town … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… Key Findings The District’s financial recovery may be impacted due to decreased enrollment, resulting in decreased …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementTown of Fort Covington - Justice Court Operations (2018M-234)
… reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings Justice Wilbanks made 83 percent of bank deposits from three to 67 days late. The Justices’ cash … outstanding bail reports. Key Recommendations Ensure deposits are made within 72 hours of collection. Prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… Oyster BayEast Norwich Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… District officials did not provide IT security awareness training for District employees. In addition, sensitive IT … assets and data. Provide periodic IT security awareness training to personnel who use IT resources. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74State Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … identify and disable unnecessary network user accounts. As a result, there were 18 accounts that should have been … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-audits