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Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … Ensure that the BOCES’ claims are audited and approved by someone other than the BOCES claims auditor. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… (2016M-209) Purpose of Audit The purpose of our audit was to determine if District officials provided sufficient … and formal written procedures over payroll timekeeping to ensure that employees’ leave and work time was accurately … more comprehensive policies that incorporate duties to be completed and records to be maintained for time and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each … be monitored. Officials did not determine the District’s actual workbook need before workbooks were ordered. Key … inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Otselic Valley Central School District – Procurement (2022M-58)
… a competitive process to procure goods and services not subject to competitive bidding. Key Findings District … always seek competition to procure goods and services not subject to competitive bidding. Out of nine purchases under … detailed guidance for procuring goods and services not subject to competitive bidding requirements. Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Nine of the 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newLynbrook Union Free School District – Purchasing (2022M-17)
… pdf ] Audit Objective Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured … Determine whether the Lynbrook Union Free School District District purchasing agent ensured staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Three Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Putnam Valley Central School District – Information Technology (2021M-154)
… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the IT system for three employees whose job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… and collections and disbursements were properly accounted for. Key Findings District officials did not ensure that ECA … supported. ECA disbursements were properly accounted for. The faculty auditor did not adhere to the District’s ECA … did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… was adequately protected from unauthorized access, use and loss. Key Findings District officials did not adequately … PPSI was protected from unauthorized access, use and loss. District officials did not: Adequately manage user … was adequately protected from unauthorized access use and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mMount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … District officials did not use a competitive process to procure goods and services. The District: Paid a vendor … documentation justifying this was a valid exception to competitive bidding. Did not issue requests for proposals …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86West Seneca Central School District - Community Education (2019M-241)
… the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in January 2019. In January 2020, the vendor reimbursed the District for the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241South Lewis Central School District – Conflicts of Interest (2021M-3)
… - pdf ] Audit Objective Determine whether any South Lewis Central School District (District) officials had prohibited … Determine whether any South Lewis Central School District District officials had prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Lancaster Central School District – Financial Management (2022M-37)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37What is the Real Property Tax Cap?
… can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 over a six-month …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155DiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator Hector Rosas for using his public position to pilfer more than $50,000 through several schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to … Coordinator Hector Rosas for using his public position to pilfer more than $50000 through several schemes …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesXIV.14.K SUNY and CUNY Senior Colleges Funds and Public Benefit Corporations – XIV. Special Procedures
Capital Assets reported for SUNY and CUNY Senior Colleges Funds and the Public Benefit Corporations are obtained from the audited financial statements issued by the entities comprising these funds and are included in the governmentwide financial statements of the State
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14k-suny-and-cuny-senior-colleges-funds-and-public-benefit-corporationsDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-funds