Search
Utica City School District - Payroll (2018M-175)
… contracts or Board resolutions. For example, the Board did not authorize salaries paid to six individuals totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or adopt other … and disbursement procedures, for the audit and approval of bills and for fundraising activities. Provide the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mBradford Central School District – Financial Management (2016M-253)
Bradford Central School District Financial Management 2016M253
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Eldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Oversight of Child Protective Services Outside New York City (Follow-Up)
… report, Oversight of Child Protective Services Outside New York City (Report 2007-S-129). Background Our initial … cases. However, the actions taken are not summarized in a format that would enable OCFS to readily determine that … Services: Oversight of Child Protective Services Outside New York City (2007-S-129) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectCounty of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental … is located in central New York State and has a population of approximately 49,000. The County is governed by an elected … County of Cortland Departmental Operations 2013M157 …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … fund balance has increased by $6.3 million (38 percent) to $22.6 million from 2013-14 through 2015-16 and unassigned … all reserve balances and transfer overfunded amounts to unassigned fund balance, where allowed by law, or other …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Warsaw Central School District – Financial Management (2016M-278)
… $600,000 has not been used since 2010-11 for related debt principal and interest payments, as statutorily required. Key … Use available debt reserve funds to pay debt service principal and interest. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … not developed a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mahopac Central School District – Financial Condition (2013M-302)
… costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … such as quotes. The Board should require the purchasing agent and claims auditor to regularly monitor compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175North Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Willsboro Central School District – Student State Aid (2023M-119)
… of which $52,640 would have already been received and benefited the District if claimed in a timely manner. The … students. Provide oversight over the official who prepared and submitted State aid claims. Key Recommendations Establish procedures and provide oversight to ensure State aid claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… complete report – pdf] Audit Objective Determine whether Saratoga Springs City School District (District) officials … audit school saratoga springs …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts or develop …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … building project and other selected financial activities for the period March 1, 2011 through July 12, 2013. … five-member Board of Trustees. The general fund budget for the 2014-15 fiscal year was approximately $4.5 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127