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Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… October 23, 2015. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon … PalmyraMacedon Central School District Reserves and Fund Balance 2015M336 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before payments were made. There was no support, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Saranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Broadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) … were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard … policy. Monitor online banking user compliance with the District’s acceptable computer use policy (AUP). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144State Contract and Payment Actions in March
… Group LLC for construction management services related to park development at the Sojourner Truth State Park in Ulster … East Inc. for entrance road improvements at the Stony Brook State Park in Steuben County. $3.3 million with A-1 … Temporary and Disability Assistance $18.6 million for the Emergency Rental Assistance Program. $2.6 million for the …
https://www.osc.ny.gov/press/releases/2024/05/state-contract-and-payment-actions-marchState Contract and Payment Actions in June
… Onondaga County. $17.3 million with Morano Brothers Corp. highway resurfacing on Route 100 in Greenburgh and Yonkers in … Office of Health Insurance Programs. $5.7 million to One Brooklyn Health System Inc. for the Health Care Facility Transformation Program in Kings County. $5.3 million to Currier McCabe & Associates …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… the arrest of Linda Burrows of Fillmore, New York for the alleged theft of $29,893 in state pension checks sent to her deceased stepfather. “Linda … and I thank District Attorney Jones and the state Police for working with us to hold Burrows accountable.” New York …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … six District accounts. District officials did not conduct online banking transactions in the most secure manner through … transfers in the Treasurer’s absence. Conduct online banking using a wired connection. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingSkaneateles Central School District – Records and Reports (2015M-154)
… Business Office staff did not consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Central Square Central School District - School District Website (S9-19-29)
… [ read complete report - pdf ] Audit Objective Determine whether the Central … to make informed decisions. Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) … Must post required information to the District website: Final annual budget, OSC audit report and CAP and a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… pretended to work for the government to obtain life-saving medical equipment in order to line his own pocket. Using a public health crisis to …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamOtego-Unadilla Central School District – Information Technology (2021M-178)
… Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user accounts and adopting a written information technology (IT) … Determine whether the OtegoUnadilla Central School District District Board and officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… and use the excess as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying down debt and reducing real property taxes. Adopt realistic budgeted appropriations … or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … statements prepared in accordance with generally accepted accounting principles (GAAP) require that revenues and … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingNyack Union Free School District – Network User Accounts (2021M-113)
… School District (District) officials adequately managed and monitored network user accounts. Key Findings District … ensure that network user accounts were adequately managed and monitored. Officials did not: Monitor compliance with the … access that include periodically reviewing user access and disabling unnecessary network user accounts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … of the State Finance Law generally sets forth the basis for recognizing an appropriated loan receivable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsFranklin Square Water District – Life Insurance Policies (2013M-127)
… determine if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … The District has inappropriately provided individual whole life insurance policies to its Commissioners and employees. … except temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Avon Central School District , Brighton Central School District , Dansville Central School District , East Rochester Union Free School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2