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Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … fund balance totaling $3.1 million from the 2012-13 to the 2014-15 fiscal years to finance subsequent years’ budgets, which was not used. We …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollPandemic Planning and Care for Vulnerable Populations
… addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care … a lifelong disability that involves functional limitations in the areas of learning, language, and behavior. OPWDD … Intermediate Care Facilities (ICFs), allow clients to live in a community home setting with others and be as independent …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsCincinnatus Central School District – Procurement (2021M-111)
… (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. … officials did not always seek competition to procure goods and services not subject to competitive bidding requirements. As a result, goods and services may not have been procured in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… accordance with the General Municipal Law. Resources The New York State Department of Environmental Conservation (NYSDEC) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsState Comptroller DiNapoli Releases School District Audits
… School District – Claims Processing and Travel-Related Expenses (Suffolk County) The board ensured the claims … $1,855 by adopting federal per diem rates for travel expenses. Valley Central School District – Information …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Town of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178NYS Accounting Operations - Budget and Spending
2020-bsao-budget-and-spending.pdf
https://www.osc.ny.gov/files/state-agencies/outreach/pdf/2020-bsao-budget-and-spending.pdfNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible … expenditures from the State. Key Recommendation Apply for all SSBA allocations for eligible technology purchases as … School District District officials properly applied for all Smart Schools Bond Act SSBA allocations for eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfHudson City School District – Information Technology (2020M-157)
… employees who use IT resources. Develop written procedures for managing system access. … Determine whether Hudson City …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller … fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B … the receipt and disposition of state revenues or govern how or when state funds are spent. References to these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesOneida City School District – Information Technology (2020M-80)
… to assets and data. Some District computers were used for personal activity, increasing the likelihood of the … was not made available to us or the Board of Education for review and approval. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… condition and capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September 10, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsCortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162