Search

State Comptroller DiNapoli Releases School District Audits

… or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Village of Fort Plain – Leave Benefits (2020M-101)

… properly recorded or supported by Village records. 133 hours of accrued comp time, valued at approximately $4,600, … supported by an employee’s time and attendance records. 33 hours of comp time and eight hours of personal time, valued at approximately $900, were …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Town of Corning – Procurement (2020M-93)

… complete report - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors and 10 … Determine whether the Town of Corning Town officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60301 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

City of Johnstown – Information Technology (2020M-127)

… safeguarded information technology (IT) resources to ensure personal, private and sensitive information (PPSI) … City officials did not adequately safeguard IT resources to ensure PPSI was protected. The failure to protect PPSI can have significant consequences on the …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Fishers Fire District – Financial Condition (2021M-128)

… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Henrietta Fire District – Financial Condition (2021M-27)

… than needed. The Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Garden City Union Free School District – IT Asset Management (2023M-161)

… District officials did not always properly track or inventory IT assets, maintain complete IT inventory records or safeguard IT assets. As a result, … not adopt a comprehensive written policy for IT equipment inventory, annual inventories were not conducted, and IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

North Babylon Union Free School District – Online Banking (2023M-156)

Determine whether North Babylon Union Free School District District officials ensured online banking transactions were appropriate and secure

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red Hook Central School District – Inventories (2023M-133)

… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Pembroke Central School District - Investment Program (2023M-130)

… not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on deposit in its 15 bank accounts at two … with written investment program procedures.  Consider all four objectives of a comprehensive investment program - …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Town of Lincoln - Disbursements (2022M-198)

… report – pdf]  Audit Objective  Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval.  Key Recommendations  Consult with legal counsel …

https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective  Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public,  Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties,  Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Farmingdale Union Free School District – Payroll (2024M-22)

… with adequate planning. We determined that the Board of Education (Board) and District officials:  Did not … overtime.  District officials agreed with certain aspects of our report and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are … and criteria for the State Comptroller's review of the terms and conditions of certain municipal and public …

https://www.osc.ny.gov/debt/approvals

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information