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DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that … addressed at once. The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Wawarsing - Recreation Department Records (2019M-20)
Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Watervliet City School District – Information Technology (2021M-34)
… ] Audit Objective Determine whether the Watervliet City School District’s (District) Board and District officials ensured … Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service … State Comptroller determines the costs and savings of the transfer for the next fiscal year. Local governments then …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… Audit Objective Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdfCamden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/camden-2019-124.pdfTown of Greig – Long-Term Planning (2023M-13)
… of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key … and capital needs and has not outlined its intentions for financing future capital improvements or equipment purchases. We reviewed the Town’s capital assets …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Grand Island Central School District - School District Website (S9-19-31)
… Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website … action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Fiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-011024.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-schools-01-12-23.pdfFiscal Stress Monitoring System Briefing for School District Officials
Presenters will provide an overview of how the system evaluates fiscal stress, what a change in score or designation does or does not signify, and common issues that appear to be affecting school districts.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-schools-010825.pdfWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… of Audit The purpose of our audit was to determine if the District filed accurate and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … annual update document (AUD), as required, even though the accounting books were up-to-date and the Board received …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… of Audit The purpose of our audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of Candor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOtego-Unadilla Central School District - School District Website (S9-19-26)
… 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, … report card and a multiyear financial plan to the District website. Provide further transparency by posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26State Comptroller DiNapoli Releases Municipal & School Audits
… unapproved overtime totaling $2,176. Town of Cobleskill – Budgeting (Schoharie County) The board did not develop …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management (AM) … systems, etc.) These additional reporting elements and new requirements are described in detail in the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationState Comptroller DiNapoli Releases School Audits
… , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School District , Lyme Central School District , Red … was not needed to fund operations. East Hampton Union Free School District – Financial Software User Access …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits