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Brighton Central School District – IT Asset Management (S9-22-6)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials appropriately tracked, … they planned to initiate corrective action. … brighton school audit statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
audit school phoenix IT
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-202022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted … prominent black leaders who advocate for protecting people in need and the ideals of freedom, equality, opportunity, and … History Month The first Black History Month was celebrated in 1976 at the nation’s bicentennial, and has been celebrated …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationCambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… totaling approximately $1.2 million and completed $149,000 in additional work that were not presented to and approved by … not follow their procurement policy and seek competition for project related professional services totaling more than … the statutory bid limit. Procure professional services in accordance with District policy. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexTully Central School District – Network Access Controls (2021M-138)
… - pdf ] Audit Objective Determine whether Tully Central School District (District) officials ensured network access … take corrective action. … Determine whether Tully Central School District District officials ensured network access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Belfast Central School District – Reserve Funds (2021M-135)
… Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as required. Overfunded two … comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances to determine whether the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016. … Fire Commissioners. General fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35State Comptroller DiNapoli Releases School District 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/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… governmental entity covering 22 component school districts in a four-county area. BOCES is governed by a nine-member … three reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … that all surplus funds, except those properly restricted in reserves in accordance with applicable statutes, are …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialCamden Central School District – Financial Condition (2016M-51)
… the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Camden … located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Town of Ithaca – Information Technology (2017M-52)
… audit was to assess the Town’s IT policies and procedures for the period January 1, 2015 through December 22, 2016. … elected seven-member Town Board. Budgeted appropriations for 2017 total approximately $25 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Greene – Budget Practices (2016M-409)
… Purpose of Audit The purpose of our audit was to examine Town officials’ budget practices for the four … The Town of Greene is located in Chenango County and has a population of approximately 5,600. The Town is governed by … developed a policy for acceptable levels of fund balance to maintain. Town officials have not developed long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409Town of Fulton – Justice Court Operations (2017M-6)
… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. … by $4,775. The former Justice did not deposit receipts in a timely manner. Key Recommendations Hold court as …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Holland Patent Central School District – Fuel Inventory (2023M-141)
… Audit Objective Determine whether Holland Patent Central School District (District) officials safeguarded and … action. … Determine whether Holland Patent Central School District District officials safeguarded and accounted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Piseco Common School District – Authorized Investments (2023M-172)
… policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172