Search
Florida Union Free School District – Information Technology (2017M-146)
… Controls over the collection, processing, transmission and storage of personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Greater Amsterdam School District – Financial Condition (2016M-110)
… 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns of Florida and Mohawk in … Greater Amsterdam School District Financial Condition 2016M110 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Sherman Central School District – Claims Processing (2016M-352)
… French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Whitesville Central School District – Financial Management (2016M-313)
… include realistic estimates of appropriations based on actual needs and that estimates for the planned use of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, issued after goods and services were ordered … District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use of confirming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… our audit was to review the District’s financial condition for the period July 1, 2012 through May 31, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $113.6 … general fund budgets that include realistic estimates for appropriations. Discontinue the practice of adopting …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Minisink Valley Central School District – Financial Condition (2016M-26)
… audit was to examine the District’s financial condition for the period July 1, 2011 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $94 million. … use of fund balance in the annual budget. Develop a plan for the use of the excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/minisink-valley-central-school-district-financial-condition-2016m-26Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… has not developed procedures to segregate the collecting, recording, and reconciling of School meal and field study …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Cortland Enlarged City School District - Budget Review (B4-15-12)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … $1.2 million to fund other District expenditures is not an appropriate use of the reserve. After the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in … the associated $2,100 of defined contributions. Award points in accordance with the District’s point system and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditContract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office of the State Comptroller (OSC) Bureau of Contracts (BOC) is … Closing Contracts in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemLakeland Central School District - Reserves Management (2019M-113)
… pdf] Audit Objective Determine whether the Board properly managed reserves. Key Findings The Board did not adopt … Determine whether the Board properly managed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… 15 substitute teachers, nine monitors and two summer helpers. Except for minor findings, which we discussed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… the debt service fund, $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226State Comptroller DiNapoli Releases School Audits
… Bay Shore Union Free School District – Procurement (Nassau County) District officials did not seek competition for the … was not supported by a required planned absence request form. Also, two teacher assistants were not paid in … Free School District of the Tarrytowns – Fixed Assets (Westchester County) The board adopted a fixed asset policy …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … as performing an annual audit of her records and reports for 2011 and 2012. The Treasurer failed to prepare and submit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262State Comptroller DiNapoli Releases Municipal Audits
… purposes. The board also needs to improve its cash receipt process to ensure cash receipt functions are adequately segregated to safeguard … and a shortfall of $515,000 if revenue estimates from the Parking Violations Bureau are not realized. Police overtime …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0