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Fabius-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.pdfPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… $50,000 on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not perform the services in accordance with the … auditing services that were not properly rendered by the CPA firm. Ensure that all claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andCincinnatus Central School District – Procurement (2021M-111)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The … and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 … the District’s bank always has the current appointed check signers on record. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Rockland County – Court and Trust Funds (2019M-45)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2013 through August 15, 2018. Background The County Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for. Key Findings Collections totaling $26,598 for 10 … extraclassroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly submit claims to obtain reimbursement for the District’s technology …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… (MTA Bus) need to improve their preparations for extreme weather as an audit released today by New York State … of resiliency equipment, and a failure to follow weather alert procedures. “While the MTA has been funding and … the transportation system to climate change and extreme weather, and developed plans and procedures to activate for …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsTown of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
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
… Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water … from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming … Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga Lake Intermunicipal Water …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 27
… Guidance: The Accounting Date recorded on a voucher is generally the date a liability is incurred (e.g., the date which the goods or services are … TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… was to examine the District’s financial condition and capital improvement project expenditures for the period July 1, 2009, to December 11, … approximately $2.7 million in professional services for a capital improvement project (CIP), as required by the … Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalHudson City School District – Information Technology (2020M-157)
… did not: Adopt adequate IT policies or a disaster recovery plan. Ensure the acceptable use policy (AUP) was complied … Adopt comprehensive IT policies and a disaster recovery plan, and provide periodic IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Oneida City School District – Information Technology (2020M-80)
… - pdf ] Audit Objective Determine whether the Oneida City School District’s (District) network was adequately secure to … information system (SIS) against unauthorized use, access and loss. Key Findings The District’s network was not … Determine whether the Oneida City School Districts District network was adequately secure to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Opinion 98-18
… the authority for a fire district to provide advanced life support first responder service or general ambulance … and welfare by providing for certification of all advanced life support first response services and ambulance services; … minimum equipment and communication standards for advanced life support first response services and ambulance services …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the consolidated district may be extended prior to December 31 and if so what time table must be followed for the extension of the consolidated district …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… complete report - pdf] Audit Objective Determine whether District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies … Determine whether District officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164