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Montauk Union Free School District – Financial Condition (2016M-168)
… December 31, 2015. Background The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school with approximately 475 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Frankfort – User Charges (2014M-117)
… 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCrown Point Fire District – Board Oversight (2024M-29)
… for three months; cash balances for two months; and bank reconciliations, bank statements and cancelled check images for 19 months. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … Maintain complete, accurate and up-to-date inventory records. Perform annual and complete inventories. District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Town of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… necessary. The water fund had a negative unassigned fund balance since 2016. As of December 31, 2020, the unassigned fund balance was negative $370,229 and the water fund owes …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Holland Central School District – Claims Audit (2021M-210)
… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … and indicated that they have initiated or planned to initiate corrective action. 1 New York State Education Law …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210State Comptroller DiNapoli Releases School District Audits
… to access nonbusiness websites prohibited by the policy. In addition, information technology security (IT) awareness … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0City of Yonkers – Information Technology (2017M-86)
… Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. … or restore critical operations as quickly as possible in the event of a disaster. The plan should be distributed to …
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)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that the respective duties of the …
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 … that period, therefore not actually using the fund balance to finance operations. The District’s reserves have grown from about $978,000 to more than $2.4 million in three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Cicero Fire District – Financial Condition (2023M-132)
… and contained the necessary information it needed to properly monitor the District’s financial condition and … may not have sufficient financial resources available to address unexpected occurrences or meet its cash flow … in the unrestricted fund balance deficit increasing to as much as $54,423 during the audit period. Effectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … 1, 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Town of Ballston - Water Fund Financial Operations (2023M-60)
… Town officials provided adequate oversight of the water funds financial operations …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter