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Town of Marathon – Town Clerk (2022M-143)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and … timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Huntington Union Free School District – Online Banking (2022M-178)
… Section 5-A and must improve controls over online banking to ensure these transactions are secure. District officials … Provide periodic Internet security and awareness training to employees who perform online banking activities. District … generally agreed with our findings and indicated they plan to initiate corrective action. … audit school huntington …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Chemung – Conflict of Interest (2022M-176)
… York State General Municipal Law Article 18, each invoice for repair work provided by the auto service corporations …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Town of Fulton – Justice Court Operations (2017M-6)
… and is overstated by $4,775. The former Justice did not deposit receipts in a timely manner. Key Recommendations Hold … updating the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… complete report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) … in the District’s response letter. … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… for the sample of 30 students we reviewed, they did not ensure related district tuition collections reviewed … deposited in a timely manner . Officials and staff did not: Monitor collections received to ensure they were … are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsHawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… – pdf] Audit Objective Determine whether the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board … planned to initiate corrective action. … audit hawthorne cedar knolls school financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionOlean City School District – Reserve Funds (2022M-187)
… City School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… technology (IT) contingency plan to help secure and protect business office IT systems in the event of a … an IT contingency plan to help them adequately secure and protect business office IT systems in the event of a … that is properly distributed to all business office staff and periodically tested for efficacy, District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… to review payments in lieu of health insurance coverage for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… tragedies." Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlSeneca Falls Central School District – Procurement (2021M-201)
… process to procure goods and services to achieve the optimal use of District resources. Key Findings District officials did … we reviewed that were subject to competitive bidding and quote thresholds lacked competition or documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… Provide periodic IT security awareness training to all personnel who use IT resources. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and … Raised the refund transaction exemption threshold from $10,000 to $50,000. That is, refund transactions of less than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Varick – Water and Sewer Operations (2021M-46)
Determine whether Town of Varick Town officials effectively managed the water and sewer districts financial operations
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46