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New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … New Rochelle in Westchester County and operates 11 schools with 11,068 students and 2,146 employees. The District is … that can be used if these moneys are no longer available to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the … Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Kent Fire District No. 1 - Financial Operations (2019M-37)
Determine whether the Board effectively managed the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Key Findings District officials improperly made gifts and non-interest bearing loans of public moneys to … legal advisor about seeking reimbursement of previous gifts and loans made with public moneys. Take steps, as may …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… including the ACIDA CFO and Director, and the County Planner. However, there were no written job duties for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … Key Findings The District has a debit card which was used to pay expenditures directly from the general fund checking …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Pearl River Fire District – Purchasing (2016M-407)
… District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company … Company officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or … monthly financial information be provided and investigate all transactions conducted by the Club Treasurer. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountV.3.G Product Code – V. Chart of Accounts (COA) Governance
… The Product ChartField is used to record revenue or expenses related to agency-provided goods or services at a more detailed level than statewide (e.g., revenue/expenses related to specific fees, fines or licenses). Product values can be … The Product ChartField is used to record revenue or expenses related to agencyprovided goods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeNew York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… wallets and jeopardizing the competitiveness of the U.S. auto industry when global manufacturers are reducing auto emissions. The Trump Administration must withdraw this …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsDiNapoli: Tax Cap Remains at Two Percent for 2020
… DiNapoli said. “Local officials should remain vigilant when crafting their budgets.” The tax cap, which first … applied to local governments in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020University Preparatory Charter School for Young Men - Payroll (2023M-123)
… by the School and determined: Officials lacked records to support compensation totaling $18,527 they paid three … the Board with sufficient information for the Board to perform its oversight duties or ensure that the Chief … controls, which could allow other discrepancies to occur. Key Recommendations Ensure employees are paid in …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… (FSA) and Dependent Care Assistance Program (DCAP) in a timely manner. Key Findings District officials were not … and ensure the administrator returned all forfeited funds in a timely manner. Key Recommendations Establish written … returns all forfeited funds from the FSA and DCAP in a timely manner. Ensure the administrator returns all …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planSweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Ticonderoga Central School District – IT Asset Management (S9-22-23)
… to confirm they were inventoried. We found 15 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of approximately $240 could not be located and were not … cameras and one camcorder with combined purchase prices of approximately $2,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23Saugerties Central School District – IT Asset Management (S9-22-05)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Pulaski Academy and Central School District - Separation Payments (2020M-20)
… Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment agreements did not provide for such payments. Did not realize the former Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20XI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… establish a policy addressing gender-based violence in the workplace and include required certification language set … where competitive bidding is required by law or where the State contracting entity has otherwise determined, in its discretion, to impose the requirement. Under New York State Procurement Guidelines, …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceBarnard Fire District – Financial Condition (2015M-145)
… adequately managed the District’s financial condition and operations for the period January 1, 2013 through … District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe County, in which … Findings The Board did not adopt detailed budget policies and procedures for accurately estimating revenues, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145