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Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… School District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave … benefits. Key Findings District officials accurately paid salaries and wages but did not accurately pay unused leave … Central School District District officials accurately paid salaries wages and leave benefits and properly accrued leave …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike

… New York State Comptroller Thomas P. DiNapoli issued the … Ford, General Motors and Stellantis for coming to terms that will secure the futures of autoworkers and set the stage … to walk the picket line with members of UAW Local 3039 in Tappan, N.Y. to learn about the issues facing them and …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strike

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student accounts, … Periodically review all enabled network user accounts for necessity and disable unnecessary network user accounts …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Half …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Dryden Central School District – Financial Condition (2013M-396)

… whether the Board of Education adopted reasonable budgets for the period July 1, 2012 through October 17, 2013. … District’s operating budget is approximately $35.3 million for the 2013-14 fiscal year. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396

Town of DeKalb – Financial Management (2016M-427)

… of our audit was to review the Town's financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.5 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427

Elmira Heights Central School District – Financial Condition (2014M-76)

… audit was to evaluate the District’s financial condition for the period July 1, 2010 through February 19, 2014. … with approximately 1,100 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $20 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76

Town of Windsor – Information Technology (2017M-44)

… to review the Town’s information technology (IT) controls for the period January 1, 2015 through December 27, 2016. … Town Board. General fund budgeted appropriations for 2017 total approximately $880,000. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… (See Section 2.K - Authorized Signatures of this Chapter, for additional information). Further, all contracts or … Acknowledgment of Contractor’s Signature of this Chapter, for additional information). Guide to Financial Operations …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… use, access and loss. Key Findings Officials did not establish adequate controls over the District’s user … against unauthorized use, access and loss. Officials did not: Establish written procedures for granting, changing or …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

Sackets Harbor Central School District - Information Technology (2019M-208)

… District officials did not: Establish written procedures for password management, wireless security, remote access and … wireless security and remote access. Develop procedures for adding, removing and modifying user access rights to the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Connetquot Central School District - Financial Management (2019M-180)

… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not … and expenditures. Board officials generally agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

State Comptroller DiNapoli Releases School District Audit

… the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the district could … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Laurens Fire District – Financial Activities (2021M-43)

… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43

State Comptroller DiNapoli Releases School District Audits

… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0

Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)

… compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user

Town of Grand Island - Information Technology (2019M-34)

… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34