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Central Islip Union Free School District – Financial Management (2013M-380)
… is located in Suffolk County. The District is governed by the Board of Education which comprises seven elected … unexpended surplus funds exceeded the amount allowed by statute in each of the past three years. While the … officials continued to increase the real property tax levy by more than $6.6 million, a 9 percent increase. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… procedures for granting, changing and terminating access rights to the District’s financial system. The Board has not … procedures for granting, changing and terminating access rights to the financial system. Ensure that each financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mState Comptroller DiNapoli Releases Municipal Audits
… county officials did not provide cyber security training to IT personnel and county employees. Sensitive information … (IT) control weaknesses were communicated confidentially to officials. Town of Oyster Bay – Financial Condition … plan, fund balance policy and reserve policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsIX.7.K Record Retention – IX. Federal Grants
… Schedule for New York State Government Records as published by the New York State Archives and Records for … disposition schedules for state government agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTravel Advisory No. 12
… Comptroller updated Sections XIII.3 – Record Retention – Travel and Expense and XIII.4 – Employee Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the appropriate level of detail to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTravel Advisory No. 1
… SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … Financial Operations , Chapter XIII, Section 4 - Employee Travel Expense Reimbursement . As needed, employees who use a … of Meals Claimed ( AC 3258-S ) Statement of Automobile Travel ( AC 160-S ) Statement of State Corporate Travel Card …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWilson Central School District – Reserves and Fuel Accountability (2016M-44)
… through December 22, 2015. Background The Wilson Central School District is located in the Towns of Wilson, Cambria, … Wilson Central School District Reserves and Fuel Accountability 2016M44 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Port Jervis City School District – Financial Condition (2016M-319)
… or plan regarding the purpose, use and replenishment of funds, when appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Hammond Central School District – Payroll (2016M-398)
… did not authorize the stipends or salary amounts paid to 10 employees totaling over $80,000. Leave time and … records for his custodial, transportation supervisor or bus driver positions. Key Recommendation Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Bath Central School District – Reserves (2016M-401)
… 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, Cameron, Thurston, … operates three schools with approximately 1,500 students, is governed by a seven-member Board of Education. Budgeted … the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and reasonably funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Greenville Central School District – Information Technology (2016M-221)
… or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221East Moriches Union Free School District -- Budget Review (B7-16-3)
… are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and expenditure projections in the tentative budget are reasonable. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Penfield Central School District – Financial Management (2015M-162)
… are overfunded and potentially unnecessary. The school lunch fund’s total fund balance exceeds the federally … with statutory requirements. Ensure that the school lunch fund budget is balanced and consider using the excessive balance to fund school lunch operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Caledonia-Mumford Central School District – Online Banking (2016M-227)
… banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background The … Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston … for the 2016-17 fiscal year total approximately $17.1 million. Key Findings The District does not have a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … statutory limit. The Board has not adopted a formal plan to reduce unrestricted fund balance to the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition