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Herricks Union Free School District – Overtime (2019M-127)
… payments could have been avoided or reduced. Paid $29,135 in overtime to employees who substituted for other employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Richfield Springs Central School District - Fixed Assets (2019M-140)
… asset and disposal policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and … asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked detailed supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Remsen Central School District - Claims Audit Process (2019M-86)
… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… Cash was not deposited for as many as 93 days after being collected. Key Recommendations The City Clerk should … Appendix C includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Wainscott Common School District - Claims Auditing (2018M-240)
… Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… Determine whether Village officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … $36,425, or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… money to the administrator for the total amount payable in satisfaction of dental claims and initiate and disburse …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mPittsfield Fire District – Board Oversight (2016M-305)
… for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… was ineffective since it consisted of a comparison of the bank statement balance to the check register and did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsArkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Wayne Central School District – Transportation Department Operations (2021M-160)
… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … and that, for the purposes of Quick Contracting, Best Value is defined as an award to the low bidder based solely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Arkport – Water Fund Financial Operations (2020M-45)
… controls. Late penalties were not properly assessed on unpaid water bills. Key Recommendations Maintain accurate … corrective action. Appendix B includes our comment on an issue raised in the Village's response letter. … …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Town of Rush – Board Oversight (2014M-193)
… April 30, 2014. Background The Town of Rush is located in Monroe County and has approximately 3,250 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mWhitesville Central School District – Information Technology (2021M-22)
… to define information technology services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… use policy. The District did not have a contingency plan to recover in the event of a significant service … interruption. The Board did not physically control access to or establish environmental controls over the server room. … IT control weaknesses were communicated confidentially to officials. Key Recommendations Monitor compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154State Comptroller DiNapoli Releases School Audit
… York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. East Rockaway … District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain … however, ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
Pocatello Fire District Board Oversight and Treasurers Records and Reports 2016M301
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports