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Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Frankfort – User Charges (2014M-117)
… recorded and deposited for the period June 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … by user charges. Key Findings Village officials have not adequately segregated the duties of billing, collecting …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Valhalla Union Free School District – Financial Condition (2015M-333)
… District’s financial condition for the period July 1, 2013 through September 30, 2015. Background The Valhalla Union … the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … reserve – were more than the potential costs and had not been used for their established purposes since being …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Schoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … were consistently and significantly overestimated. As a result the District spent nearly $8 million less than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Montauk Union Free … nearly $2.8 million of fund balance in the annual budgets but did not use approximately 94 percent of this amount. District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … of about $947,000 or 9 percent over the past three years. As a result, $724,000 or almost 90 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Schroon Lake Central School District – Financial Condition (2014M-145)
… The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Onteora Central School District – Information Technology (2015M-92)
… were adequately safeguarded for the period July 1, 2013 through November 5, 2014. Background The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, … approximately $51.9 million. Key Findings The Board did not establish an acceptable use policy, a computer security …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Village of Morris – Fund Balance (2017M-58)
… fund balance management for the period June 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves … known trends. Ensure that the contingency budget line does not exceed the maximum allowable amount in both the general …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58City of Yonkers – Information Technology (2017M-86)
… technology (IT) assets for the period June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … The IT department’s acceptable computer use policy was not signed or acknowledged by all employees. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Village of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Forms and Templates
… Guidance for School Districts Seeking Audit Services [pdf] Download a Microsoft Word sample template [doc] for an RFP …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesState Comptroller DiNapoli Releases School District Audits
… were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … online banking transactions. Officials did not adopt a comprehensive online banking policy. Officials also did not … were allowed to access nonbusiness websites prohibited by the policy. In addition, information technology security …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Byron-Bergen Central School District - Procurement (2018M-157)
… Key Finding District officials made 40 purchases, of 77 reviewed, totaling approximately $184,000 without always obtaining or documenting price quotes as required by the purchasing policy. Key Recommendation Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157Accounts Payable Advisory No. 2
… Subject: Processing ACH Payments in SFS Reference Information: This advisory is … Accounting System it was important when paying vendors via ACH to ensure that the invoice address and payment address … This match is not necessary in SFS when paying via ACH. … Processing ACH Payments in SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsAvailable Pension Payment Options – State Police Plan
… for other payment options. These requests must be outlined in detail by you and then approved by us for legal and …
https://www.osc.ny.gov/retirement/publications/1518/available-pension-payment-optionsComptroller DiNapoli Releases State Audits
… $28,176 in other than personal service costs that did not comply with SED’s requirements for reimbursement. The … information technology procurements that were not obtained through competitive bidding practices. State Education … certifications include 11 students who received awards but had not met the good academic standing requirements and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-audits