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Comptroller DiNapoli Releases School Audits

… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1

New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)

… the extent of implementation of the recommendation in our initial audit report, New York City School-Based … supplies. Ten of the 11 SBHCs sampled had shortages in various medication categories (907 out of 2,298.25 units … end of the school year. Key Finding DOH has made progress in addressing the issues identified in our initial report. …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-and

The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)

… lists. We found that applicants who were next in line for units in a specific development were not always offered …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-follow

Thousand Islands Central School District – Financial Management (2022M-201)

… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Port Jervis City School District – Financial Condition (2022M-152)

… and Board of Education Board effectively managed the Districts general fund financial condition …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152

Rockville Centre Union Free School District – Information Technology (2023M-140)

… Objective Determine whether Rockville Centre Union Free School District (District) officials monitored users’ … action. … Determine whether Rockville Centre Union Free School District District officials monitored users compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… not recorded, and bank reconciliations were not completed. Monthly financial reports were not provided to the Board or … the majority of property taxes in the town-wide (TW) funds, where additional funding was not needed due to the … necessary property taxes in the town-outside-village (TOV) funds. The Town paid additional costs of $51,400 to have the …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Compliance With the Clery Act (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … policies to help the public make informed decisions when choosing a college for educational or employment …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-follow

Reporting and Utilization of Bias Incident Data (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Reporting and Utilization of … Finding We found that NYPD officials made some progress in addressing the issues we identified. Of the four prior … actions planned to address the unresolved issues discussed in this review. Other Related Audit/Report of Interest New …

https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-follow

Village of Lyons Falls – Financial Management (2013M-393)

… management of the level of unexpended surplus funds for the period June 1, 2012 through August 31, 2013. …

https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… In some instances, payments are made to vendors, including … agency should require the funds be returned to the State. In such instances the agency should calculate the amount of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Theresa Fire District – Board Oversight and Financial Management (2021M-60)

… and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … recorded and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting … The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of expenditures. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… did not establish adequate cash collection controls. As a result, we could not confirm that all collections received … the Board’s fee structure, and 16 were not deposited in a timely manner. Of the 463 Recreation Department fees … records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Town of Keene – Records and Reports (2024M-27)

… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Charter School of Educational Excellence – Information Technology (2023M-174)

… of six tested users of the cloud-based application used for School operations stored sensitive student data without …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures

… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds

Village of Lake George – Records and Reports (2024M-82)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … did not properly fulfill their responsibilities of maintaining complete, accurate and timely records, and the Board did not provide adequate oversight of the maintenance of the accounting records. As a result, …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82