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State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Mount … officials did not establish adequate controls over the district’s user accounts to prevent unauthorized use, … and/or loss. Officials did not monitor compliance with the district’s acceptable use policy. Officials also did not …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … Determine whether Mount Pleasant Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userChanging Employers – Membership and Enrollment
… of age. If an employee is considering a promotion to a civilian or administrative position, or considering a job … special plans. Members of PFRS should be made aware that a civilian or administrative job change may affect their …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersSackets Harbor Central School District - Information Technology (2019M-208)
… not: Establish written procedures for password management, wireless security, remote access and managing user access … Adopt comprehensive procedures over password management, wireless security and remote access. Develop procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit … corrective action. 1 As per an October 28, 2019 draft of the 2018-19 audited financial statements. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Saranac - Cash Management (2019M-32)
… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … earnings were maximized and bank fees were minimized. Had the Supervisor invested available funds in a financial … rates, revenue could have increased by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education … Determine whether student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… of our audit was to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in … Orient Fire District Cash Reserves and Credit Cards 2015M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Net assets - end of the year $ 65,796,103 $ 80,776 Statements of individual pension plans and external … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those individual …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… benefits and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external … pools are required to be presented in the notes to the financial statements if separate GAAP statements for those individual …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Opinion 88-62
… Reserve Fund (creation of by town to finance closure of landfill); (payment of landfill fees into fund) LANDFILL -- Closure (creation of capital reserve fund to … reserve fund to finance the cost of closing and capping a landfill owned by the town and if so whether landfill fees …
https://www.osc.ny.gov/legal-opinions/opinion-88-62Opinion 2004-4
… opinion. CONFLICTS OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in Contract (law partner of school board member as attorney for school district) -- Legal Services (law partner of school board member as attorney for school …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4II.3.A Planning – II. New York State Financial Accounting
… the agency or its chief fiscal officer may hold internal hearings at which program managers outline their budgetary … additional information from the agencies and hold informal hearings or meetings with agency management to clarify … . The Legislature, primarily through its Senate Finance and Assembly Ways and Means fiscal committees, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningOpinion 2000-1
… expenses incurred by village police officers in connection with criminal proceedings. A village may not pay as a moral … of misconduct. This is in reply to your request for our opinion concerning the payment by a village of … of City of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Town of Henrietta – Financial Management and Purchasing (2013M-208)
… have not developed long-term financial plans, policies, or procedures to govern budgeting practices and the level of … provide sufficient oversight over financial operations, or establish and monitor policies and procedures to help … a prohibited interest. The Town did not implement policies or procedures to help properly classify individuals as …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208DiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… in a fraud that was uncovered in two audits by State Comptroller Thomas P. DiNapoli’s office. William Davis, 63, … Madeline Singas said. “Working with our partners in State Comptroller Thomas DiNapoli’s office and the State Department … money back.” The improper payments were exposed when the Comptroller examined around $7 million in claims paid to …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scam