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Poland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdfCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016. Background The Cheektowaga Central School District is located in the Town of Cheektowaga, Erie County. The … operates four schools with approximately 2,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitHilton Central School District – Payroll and Leave Accruals (2016M-220)
… year totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. … Recommendations Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform periodic independent reviews of leave time accruals and time sheets to ensure the records agree and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Nyack Union Free School District – Network User Accounts (2021M-113)
… acceptable use policy. Maintain a current authorized user list. Sensitive information technology (IT) control weaknesses were communicated confidentially in a separate letter to officials. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113New York Mills Union Free School District – Procurement (2020M-79)
… Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … policy and ensure that all proper documentation is maintained. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… York State Comptroller Thomas P. DiNapoli. "Phoenix House is contracted to provide services to New Yorkers who are … must recoup this money, which should have been used for cost-effective addiction services to New Yorkers.” OASAS, … from OASAS officials, who requested the audit by OSC, is included in the final report. The audit can be found …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughCornwall Central School District – Information Technology (2021M-83)
… officials. Key Recommendations Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178State Comptroller DiNapoli Releases Municipal & School Audits
… documentation. In addition, the board did not comply with state law when it appointed the clerk of the board as … were approved without documentation to verify compliance with the district’s procurement policy. Village of Remsen – …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … officials did not conduct online banking transactions in the most secure manner through a wired connection. Key … signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingWest Genesee Central School District - Capital Assets (2023M-128)
… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … to initiate corrective action. … Determine whether West Genesee Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Salmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … River Central School District is located in the Towns of Bangor, Bombay, Fort Covington and Westville in Franklin …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialPulaski Academy and Central School District – Financial Condition (2016M-81)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through November 30, 2015. … Background The Pulaski Academy and Central School District is located in the Towns of Richland, Sandy Creek and Albion … operates two schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… of our audit was to determine whether the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … The Ticonderoga Central School District is located in the Town of Ticonderoga, in Essex County, and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in 2018 and members were appointed in March 2018. It is comprised of investment, financial, … the investment risks and opportunities of climate change. In the report released today, the panel offered a series of …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelHamburg Central School District - Information Technology (2019M-10)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-10.pdfEvans-Brant Central School District - Information Technology (2019M-121)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/evans-brant-2019-121.pdfSaranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… billion for 2019, a 3.3 percent, or $3.5 billion, increase in project values from 2018, while net tax exemptions totaled $796 million in 2019, compared to nearly $784 million in 2018. Project values have increased by 48 percent since …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decade