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State Comptroller DiNapoli Releases School District Audits
… by a total of $20.7 million. Over the four-year audit period, the board consistently appropriated fund balance …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… did not receive 1,057 (39 percent) required physical therapy, speech therapy, occupational therapy and counseling sessions. Five students did not …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… adequate controls over network user accounts. As a result, BOCES has an increased risk of unauthorized access to … did not disable unnecessary network user accounts. As a result, the district’s risk of a system compromise is … not establish adequate IT contracts with its vendors. As a result, the roles and responsibilities of each vendor …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora Central School District . “In an era of limited … P DiNapoli today announced his office completed audits of the Amani Public Charter School Holland Central School …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate … Town of Smithfield in Madison County. The District, which is governed by an elected five-member Board of Fire … the Board with bank reconciliations for review and there is no evidence that the Board reviews bank statements or …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Kendall Central School District – Capital Project (2017M-194)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources … District located in the Towns of Carlton, Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Ordinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSag Harbor Union Free School District – Child Care Program (2016M-211)
… of our audit was to review the District’s oversight of its child care program for the period July 1, 2014 through … for collecting, processing, recording and depositing child care program cash receipts. Develop and adopt … Sag Harbor Union Free School District Child Care Program 2016M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed because the … include realistic appropriations based on actual needs to avoid levying taxes at a level greater than needed and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… Purpose of Audit The purpose of our audit was to review the Village’s … Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key … to the Village’s customers. Key Recommendations Review all outstanding interfund advance balances and take action to …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Garrison Union Free School District – Information Technology (2023M-127)
… equipment or develop an IT contingency plan. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: District staff did not have sufficient documented guidance or plans to implement following an unexpected IT disruption or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127West Genesee Central School District - Capital Assets (2023M-128)
… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 … and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the … March 31, 2016. Background The Hadley-Luzerne Joint Youth Commission is a joint activity which provides recreation and … County and the Town of Lake Luzerne in Warren County. The Commission is governed by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mVillage of Lyons Falls – Financial Management (2013M-393)
… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … 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/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Board and District officials properly managed capital project Project change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41