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East Quogue Union Free School District – IT Asset Management (S9-22-8)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $8,200 were not inventoried. In addition, annual inventories were not conducted, IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Randolph Central School District – IT Asset Management (S9-22-22)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Willsboro Central School District – Student State Aid (2023M-119)
… aid for special education students who received services in summer placements. Key Findings District officials did … aid for special education students who received services in summer placements. As a result, as of June 30, 2023, the District had not claimed $55,771 in State aid to which it was entitled, of which $52,640 would …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Saratoga Springs City School District – Procurement (2023M-25)
… take corrective 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/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Chappaqua Central School District - Fixed Assets (2022M-186)
… procedures. 25 disposed assets that we examined were not removed from the District’s original asset list. Also, … assets are tagged. Ensure that all disposed assets are removed from the District’s new asset list. Update the fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… (District) officials adequately managed nonstudent network user accounts and developed and adopted an … Key Findings District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed . Unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Whitesboro Central School District – Separation Payments (2020M-146)
… whether separation payments to certain Whitesboro Central School District (District) employees were properly supported … whether separation payments to certain Whitesboro Central School District District employees were properly supported …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146East Irondequoit Central School District - Financial Management (2019M-28)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed District finances by adopting … limits. Key Findings District officials circumvented the statutory limit on surplus fund balance by not using $3.7 … debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… with ECA activities. Key Recommendations Maintain separate club records including deposit slips, duplicate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Jefferson County Probation Department – Restitution Payments (S9-20-10)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed … properly enforce restitution orders or notify the court when a probationer violated the court order. As a result, … officials enforced restitution orders notified the court when a probationer violated the court order and disbursed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10Wyoming County Probation Department – Restitution Payments (S9-20-4)
… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Seneca County Probation Department – Restitution Payments (S9-20-7)
… to enforce and monitor restitution obligations. Nine of the 13 restitution orders reviewed had uncollected … In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7State Comptroller DiNapoli Releases School District Audits
… new bus acquisitions resulting in a potential revenue loss of $477,200. During the audit, the business manager prepared and submitted state aid forms for three of these buses. The district unnecessarily borrowed more than …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0North Babylon Union Free School District – Online Banking (2023M-156)
Determine whether North Babylon Union Free School District District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … overtime. District officials agreed with certain aspects of our report and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Windsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareState Comptroller DiNapoli Statement on New York City Preliminary Budget
… small additions to the city’s workforce in areas of need or for expanded services. The city chose not to take … assistance in the current fiscal year only, a continuation of a budgeting practice that habitually underestimates the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budget