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LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Comptroller DiNapoli Releases State Audits
… about $19.9 million. DMV has adequate procedures in place to ensure that it accurately identifies and reports its … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by … Workers' Compensation Board: Assessment of Costs to Administer the Workers' Compensation Program for the Two …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Halts $24 Million in Suspicious Tax Refunds
… after finding 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and … after finding 7482 improper filings an 18 percent rise from last year …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… July 1, 2012 through May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of … in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Liberty Central School District – Budget Review (B4-13-4)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4134 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Contract Advisory No. 3
… the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract … agreement are a very rare occurrence, the New Begin Date field should almost always be left blank. As an example: To … should be entered into the SFS. The New Begin Date field should be left blank because the start date of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… without sufficient oversight or other mitigating controls. Bail and civil office cash receipts were not properly … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil … are received in person at the civil office. Ensure that bail and civil office cash receipts that are collected are …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andArea #9 – Wireless Network – Information Technology Governance
… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHicksville Water District – Competitive Quotations (2013M-233)
Hicksville Water District Competitive Quotations 2013M233
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Albany City School District – Separation Payments and Information Technology (2012M-251)
… the plan to all responsible parties and periodically test and update the plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAkron Fire Department – Financial Activities (2014M-196)
… and reported and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection services to the Village and the Town of Newstead. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… Auditors also determined the town supervisor did not file the town’s 2016, 2017 and 2018 annual update documents, … manner. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Flanders Fire District – Disbursements (2014M-199)
… State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Valley Central School District – Financial Condition (2014M-58)
… period July 1, 2012 through August 5, 2013. Background The Valley Central School District is located in Orange County … Valley Central School District Financial Condition 2014M58 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… Background The Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of … balance. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … developing reasonable budgets and managing fund balance in a responsible manner. Key Recommendations There were no …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… is located in the Towns of Avoca, Bath, Cohocton, Fremont, Howard, Prattsburgh and Wheeler in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Windsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, … Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Le Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the … Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and the Town of Caledonia in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412