Search
Comptroller DiNapoli Releases State Audits
… significant and pervasive weaknesses in internal controls at the regional office level that decrease assurance that all … and regional offices. Several regional offices are also at increased risk because they have devised systems to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine … fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Area #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired networks, including … because wireless networks are often used as extensions of wired networks, even minor IT security weaknesses on …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… and/or the Authority’s personnel policy. We found that 70 payroll checks totaling $290,460 were paid in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … situations and that management and staff understand how it is to be executed. Finally, we found that all …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAkron Fire Department – Financial Activities (2014M-196)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls … The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… The clerk-treasurer collected, deposited and recorded cash receipts and prepared and signed checks without … Condition (Steuben County) The board adopted budgets that underestimated revenues (until 2019), overestimated … did not file the town’s 2016, 2017 and 2018 annual update documents, which are required annual financial reports, with …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Flanders Fire District – Disbursements (2014M-199)
… Purpose of Audit The purpose of our audit was to determine whether disbursements were … The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Windsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch … million. Key Finding District officials have taken actions to reduce the school lunch fund’s dependence on the general fund to support operations by becoming a federally funded Summer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Le Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Piseco Common School District – Claims Auditing (2015M-230)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s claims auditing procedures for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Purpose of Audit The purpose of our audit was to determine whether the District provided … and whether the tuition rate charged covered the cost of providing these services for the period September 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationChazy Union School District – Payroll (2015M-252)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, … District officials established adequate procedures for payroll to ensure employees were accurately paid at their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four schools with … The District is governed by an elected five-member Board of Education. General fund appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mAvoca Central School District – Separation Payments (2015M-273)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/avoca-central-school-district-separation-payments-2015m-273Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… The Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New … operates four schools with approximately 1,900 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326East Greenbush Central School District – Claims Processing (2015M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … for legitimate District purposes and approved prior to payment. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Valley Central School District – Financial Condition (2014M-58)
… students during the 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings Fund balance has declined as a result of planned operating … realistic budgetary estimates using actual financial results from prior years. … Valley Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Brewster Central School District – Financial Condition (2014M-224)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the Board of Education, which comprises seven elected members. It had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224West Hempstead Water District – Life Insurance (2016M-393)
West Hempstead Water District Life Insurance 2016M393
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393