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Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. … Findings District officials did not accurately pay tuition for foster care students enrolled care students enrolled at … foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andHuntington Union Free School District – Online Banking (2022M-178)
… Section 5-A and must improve controls over online banking to ensure these transactions are secure. District officials … Provide periodic Internet security and awareness training to employees who perform online banking activities. District … generally agreed with our findings and indicated they plan to initiate corrective action. … audit school huntington …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Brighton Central School District – IT Asset Management (S9-22-6)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 54 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 6 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… has been appropriately spent. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 5 percent of the … and complete physical inventories and compare results to inventory records. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… all collections and disbursements are accurately accounted for, supported, approved and reconciled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomState Comptroller Dinapoli Releases Municipal Audit
… the following local government audit was issued. Village of Shoreham – Board Oversight and Justice Court (Suffolk …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWesthill Central School District – Information Technology (2021M-32)
… District Office’s network to safeguard personal, private and sensitive information (PPSI). Key Findings District … Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user … unneeded network user accounts, seven shared user accounts and three user accounts were found with unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Newark Central School District - School District Website (S9-19-38)
… District (District) used its resources to maintain a website that provided the public with transparent and … and internal audit reports and corrective action plans (CAPs). A comprehensive multiyear financial plan. Prior year … a comprehensive multiyear financial plan, audits and CAPs are on the website in a transparent location. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityAlbany Water Board – Software Management (2020M-159)
… Technology (IT) Department disable the application store on mobile devices. Perform an inventory of applications …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine whether … more than $17,000, including approximately $3,200 that District officials did not find prior to our audit. District officials did not competitively bid a public works …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mSayville Union Free School District - Purchasing (2019M-69)
… Key Findings District officials did not use a request for proposals (RFPs) process or seek competition for three professional service providers paid $220,748. Four … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesNewfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Accounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a … related to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap