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IT Asset Management (2022-MS-2)
… audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Comptroller DiNapoli Releases School District Audits
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Statement on NYC's 2025 Budget Modification
… revenue and cost savings will allow the city to restore funding for two police classes that were canceled …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationAccess Requirements for Retirement Online Pages and Notifications – When Employees Retire
… The Contact and Security Administrators at your organization are responsible for reviewing and updating contact information and security roles for … Contact and Security Administrators at your organization review and update access for those who need to submit information to NYSLRS when …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… Because officials did not issue duplicate receipts prior to the 2020-21 school year, neither officials nor we could … The high school clubs’ 2018-19 records were lost due to poor controls, leaving no assurance that 2018-19 … supported. Key Recommendations Adopt an ECA fund policy to ensure that funds are properly collected, receipted, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andLyncourt Union Free School District – Information Technology (2020M-121)
… District (District) officials adequately managed network user accounts and developed a disaster recovery plan. Key … District officials did not adequately manage network user accounts or develop and adopt a written disaster … officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Wyoming Central School District – Professional Services (2020M-152)
… Wyoming Central School District (District) officials used a competitive method to procure professional services and … Key Findings District officials did not always use a competitive method to procure professional services or … District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Central Square Central School District - School District Website (S9-19-29)
… documents to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective action plan (CAP). Comprehensive budget-to-actual results, … recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Saranac Central School District - School District Website (S9-19-30)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentOlean City School District – Reserve Funds (2022M-187)
… reserves. Funding reserves at levels higher than necessary for operations and/or need creates an undue burden on …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOswego City School District - Separation Payments (2021M-194)
… report - pdf] Audit Objective Determine whether Oswego City School District (District) officials calculated … Determine whether Oswego City School District District officials calculated separation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busOneida City School District – Information Technology (2020M-80)
… secure to protect the student information system (SIS) against unauthorized use, access and loss. Key Findings … network was not adequately secure to protect the SIS against unauthorized use, access and loss. District … secure to protect the student information system SIS against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Cherry Valley Fire District - Board Oversight (2019M-141)
… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Copiague Fire District – Credit Card Purchases (2019M-98)
… Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for … legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 totaling … or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal allowance …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Agency had 34 active projects with more than $227 million in total projected capital investments. Key Findings Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community