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Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… to all business office staff and periodically tested for efficacy, District officials have less assurance that …
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
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …
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
… to guns. The Governor and lawmakers should be commended for responding so quickly after the horrific massacre at Tops …
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)
… or document an exception from soliciting competition for services provided by six professional service providers …
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)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
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)
… Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
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)
… did not perform accurate and timely bank reconciliations for all accounts. Cash receipts and fundraising activities …
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
… $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsTown of Varick – Water and Sewer Operations (2021M-46)
… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the … with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Objective Determine whether West Canada Valley Central School District (District) officials implemented adequate internal … control when her electronic signature was used by another employee to sign checks. The claims auditor did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsState Comptroller DiNapoli Releases School District Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… Key Recommendations Develop policies and procedures for banking activities and online purchases. Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Victor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Westhill Central School District – Information Technology (2021M-32)
… Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Menands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78