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Babylon Union Free School District – Financial Condition (2015M-323)
… our audit was to review the District’s financial condition for the period July 1, 2014 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.8 … limits. The District did not have proper documentation for the establishment and use of three of its four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $56 million. … Treasurer did not issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesEast Rockaway Union Free School District – Purchasing (2015M-253)
… and services that are not subject to competitive bidding for the period July 1, 2014 through July 31, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38 million. … providing services. Maintain supporting documentation for all quotes and proposals received, as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly safeguarded for the period … The Gilboa-Conesville Central School District is located in five towns in Schoharie County, three towns in Greene …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesChenango Valley Central School District -- Budget Review (B17-4-5)
… fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Franklin Square Union Free School District – Fund Balance (2016M-129)
… March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of Hempstead in … to finance District operations … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Wallkill Central School District – Financial Management (2015M-294)
… audit was to review the District’s financial management for the period July 1, 2010 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $69 … each year. Key Recommendations Develop budget projections for appropriations that consider prior years’ financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Town of Marathon – Claims Audit Process (2022M-124)
… $40,352 were approved without evidence of compliance with competitive bidding requirements or the Town’s … have appropriate itemized supporting documentation. Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … policy. As a result, the Board and District officials do not have assurance that goods and services are acquired at …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Harford Fire District – Records and Reports (2016M-170)
… District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is … Findings The Board did not segregate key financial duties and did not implement compensating controls. Annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Hector – Employee Compensation (2024M-85)
… Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85IX.2.A Acronyms – IX. Federal Grants
… Assistance or CFDA) ASAP Automated Standard Application for Payments CCR Central Contractor Registration CFDA Catalog … DUNS Data Universal Numbering System Identification Number for Grantees and Payees ED Department of Education EFT … SCAP Statewide Cost Allocation Plan TSA Treasury-State Agreement – CMIA Required UEI Unique Entity ID USDA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsBeacon City School District – Information Technology (2023M-143)
… by attackers, could potentially be compromised or used for malicious purposes. In addition to sensitive information … 39 shared and service accounts. Develop written procedures for adding, modifying or disabling shared and service … manner and periodically review network user accounts for necessity and appropriateness of access. District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143State Comptroller DiNapoli Releases School Audits
… allocated most of the fund balance increase to its reserve funds. In addition, auditors also found district fuel …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Three Town Fire District and the Webster Public Library . "In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Cattaraugus … policy. Since 2015, the total combined fund balance in the general and highway funds increased by $450,000. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsInmate Sentence Calculation and Release Practices
… the sentencing and incarceration of inmates in New York State, including Penal Law Section 70.30, which gives the … held approximately 50,700 individuals in its custody at 54 State facilities as of August 27, 2016. During the period …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… degree Friday in Dutchess County Court after an audit and investigation by State Comptroller Thomas P. DiNapoli … Knapp previously pleaded guilty to grand larceny for stealing $390,178 by using the town’s American Express card for vacations and other family expenses. Knapp and two of his …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOversight of the Clean Water State Revolving Fund
… and technical assistance primarily to municipalities for their water quality infrastructure projects. Its mission … to project completion through a combination of on-site inspections, communication with recipients, and … and project progress documentation such as photographs and on-site inspection reports. The Corporation could improve …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-clean-water-state-revolving-fund