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Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… Purpose of Audit The purpose of our audit was to determine whether … were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. … in the District’s extra-classroom activity funds, which are operated by and for the students, totaled approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Division of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April … Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are … Division of Housing and Community Renewal Bulletin No DH119 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg Central … fund balance exceeded the statutory limit for two out of the last three years. Furthermore, district officials … State Comptroller DiNapoli announced completed audits of the Cincinnatus Central School District Johnsburg Central …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsCity of Olean – Budget Review (B1-14-1)
… March 2013. The City’s proposed budget complies with the property tax levy limit set by statute. Key Recommendations … the corrected debt schedule. Adjust the budget to include court security personnel costs. Ensure that the potential …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1State Comptroller DiNapoli Releases School District Audits
… Department. When tested, the average wireless internet download speed was 142 Mbps. Greater Amsterdam School … Department. When tested, the average wireless internet download speed was 232 Mbps, and the average ethernet cable internet download speed was 564 Mbps. Unadilla Valley Central School …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and … analysis. Ensure that year-end encumbrances relate to the fiscal year that they are recorded in and avoid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s … The 2015-16 general fund budgeted appropriations are approximately $9.4 million. Key Findings The Board … the last three fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332State Comptroller DiNapoli Releases School District Audits
… (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… State Comptroller Thomas P DiNapoli Statement on 2023 State of the State Address …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressOverview – Information Technology Contingency Planning
… software caused by a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service interruptions are inevitable. The content, length and resources necessary to prepare an IT … names — business continuity, IT contingency, emergency management, incident response — to fully meet their planning …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Dix – Supervisor’s Control of Cash (2022M-57)
… ensured cash in his custody was properly collected and disbursed. Key Findings The former Supervisor did not … (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … Town officials agreed with our findings and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … to realize additional interest earnings totaling $310,865. The Assistant Superintendent for Administration (Assistant … monthly cash flow forecasts and ensure available funds are invested in legally permissible investments to maximize …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementMarion Central School District – Procurement (2022M-3)
… officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes. Key Findings The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… report - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s receipts and disbursements. Key Findings Controls are inadequate over receipts and disbursements because the Treasurer, without adequate … Determine whether the Board and Membership provided adequate controls over the Companys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andRaquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District … Board of Education. The District operates no schools and has two students for whom it pays tuition to attend a … reports, including quarterly budget status reports, are provided to the Board. Ensure that accounting records are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-conditionWallkill Central School District – Financial Management (2015M-294)
… Purpose of Audit The purpose of our audit was to review the District’s … Review reserves to determine if the amounts reserved are justified, necessary and reasonable. Develop a plan to use the surplus fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… Purpose of Audit The purpose of our audit was to determine if the District had … approved salaries and wages, and they received only the benefits to which they were entitled. We also determined that … supervision and oversight. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Beacon City School District – Information Technology (2023M-143)
… enabled network user accounts are additional entry points into a network and, if accessed by attackers, could … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial activities to ensure resources are properly safeguarded for the period … maintain accurate accounting records and provide reports to the Board. Implement procedures to ensure that all claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227