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Comptroller DiNapoli Releases Municipal Audits
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … – Procurement The purchasing policy for the college is outdated and inconsistent with purchasing procedures and … documentation. In addition, 35 check collections totaling $26,751 were not deposited in a timely manner. The audit …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mState Comptroller DiNapoli Releases School District Audits
… been issued. Nanuet Union Free School District – Network User Accounts and Information Technology (IT) Plan (Rockland … County) District officials did not ensure network user accounts were needed, and they did not adopt an adequate … procedures to identify and disable unnecessary network user accounts. As a result, there were 18 accounts that …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsSullivan County Community College – Information Technology (2017M-123)
… breach notifications and disaster recovery plans. Server room equipment is not adequately protected. Key … to servers, or consider other options for the server room’s location that would provide a more appropriate …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… through March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mJefferson Community College – Procurement (2017M-156)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services … not address insurance coverage and competitive methods to procure it. Key Recommendation Revise the College’s purchasing policy to include a method to seek competition for insurance …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Arkport Central School District – Payroll (2016M-338)
… Birdsall and Burns in Allegany County and the Towns of Fremont, Hornellsville and Dansville in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338State Comptroller DiNapoli Releases Audits
… to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over 2.5 hours … the ages of 3 and 5 years. For the fiscal year ended June 30, 2017, Cantalician reported approximately $2.23 million in … the ages of 3 and 5 years. For the fiscal year ended June 30, 2019, AFI reported more than $4.41 million in …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
… Southern Tier Board of Cooperative Educational Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsLivonia Central School District – Software Management (2016M-293)
… software inventory of all software that the District owns and the total number of licenses for each specific type …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Chautauqua Utility District – Banking (2017M-121)
… Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling … unidentified balance totaling approximately $3,900 in the pension account. Key Recommendations Develop policies and … transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and source of the …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… the District established effective internal controls over payroll for the period July 1, 2011, through January 31, … Board of Education which comprises seven elected members. Payroll costs and associated employee benefit costs represent … and implementing strong internal controls over payroll. Officials implemented specific procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mPortville Central School District – Financial Condition (2013M-384)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … approximately $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 … fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Thurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124North Collins Central School District – Financial Management (2016M-189)
… July 1, 2012 through February 9, 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in … North Collins Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Corning City School District – Procurement (2016M-222)
Corning City School District Procurement 2016M222
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222