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Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… through March 17, 2016. Background The Renaissance Academy Charter School of the Arts, which provides education to … documentation. Certain provisions of the School’s charter, bylaws and code of ethics appear inconsistent with … to address the apparent inconsistencies with the School’s charter, bylaws and code of ethics policy and the application …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Farmingdale Union Free School District – Payroll (2024M-22)
… pdf] Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, … Determine whether Farmingdale Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… statutes require certain public authorities seeking to sell their notes and bonds at private or negotiated sale to … approval. Certain municipalities are authorized to sell their bonds or notes at private sale, regardless of …
https://www.osc.ny.gov/debt/approvalsNorth Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red Hook Central School District – Inventories (2023M-133)
… (District) officials adequately monitored and safeguarded fuel and E-Z Pass tags. Key Findings District officials did not adequately monitor and safeguard fuel and E-Z Pass tags. As a result, officials cannot … District officials adequately monitored and safeguarded fuel and EZ Pass tags …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Garden City Union Free School District – IT Asset Management (2023M-161)
… pdf] Audit Objective Determine whether Garden City Union Free School District (District) officials tracked, … Determine whether Garden City Union Free School District District officials tracked inventoried …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Pembroke Central School District - Investment Program (2023M-130)
… at two financial institutions, which had an average of $13.4 million available for investing. Had officials … program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to … program procedures. Consider all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town 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-198Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … 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-164City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… for 2018 through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Brocton Central School District – Claims Audit (2023M-15)
… may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … guidance to perform her duties, we may not have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 … claims complied with the District’s procurement policy. 28 of the claims totaling approximately $66,000 also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… report – pdf] Audit Objective Determine whether Chenango Valley Central School District (District) officials … audit school district Chenango Valley …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… $2.5 million of the component (which are BOCES’ member school districts) and participating (which are other school districts that use BOCES’ services) school districts’ surplus funds over the last three school …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… [read complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester (School) officials … Determine whether Young Womens College Prep Charter School of Rochester School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… whether Delaware-Chenango- Madison-Otsego (DCMO) Board of Cooperative Educational Services (BOCES) officials … and account for fixed assets. Thirty-two (64 percent) of the assets tested and valued at $64,300 were not properly … beds and other assets) with combined purchase prices of approximately $47,500 did not have required asset tags, …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedState Comptroller DiNapoli Releases School District Audits
… inaccurate. Track state and local government spending at Open Book New York. Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsFishers Fire District – Financial Condition (2021M-128)
… the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For … Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan