Search
Canton Central School District - Claims Audit Process (2018M-186)
… purposes and were properly audited and approved prior to payment. Key Findings The claims auditor did not review … reviewed detailed support, the claims auditor was required to conduct an independent and thorough audit of the claims. The claims auditor did not audit and approve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… Internet use policy on the District’s network. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Six of 40 employees used District computers to access websites, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Walton Central School District - Fund Balance (2019M-209)
… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Honeoye Central School District - Information Technology (2019M-9)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s information technology (IT) assets. Key Findings The Board and District officials have not adopted adequate … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9State Authority Codes
… to [email protected] . State Authority Name Code Agriculture and NYS Horse Breeding Development Fund 55400 Battery Park … Corporation 22580 Hudson River Park Trust 21719 Long Island Power Authority 21670 Metropolitan Transportation … Rochester-Genesee Regional Transportation Authority 55310 Roosevelt Island Operating Corporation 21830 Roswell Park …
https://www.osc.ny.gov/public-authorities/state-authority-codesSchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s … for approved projects or subleases and does not prepare a documented cost-benefit analysis or risk assessment during …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andRockville Centre Union Free School District – Information Technology (2023M-140)
… did not monitor users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users … data management state that personal use is prohibited. As a result, the likelihood that a user’s Internet browsing exposes the District to malicious software that may compromise data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if … Madison County is located in central New York and has a population of approximately 73,000. It is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Forks Fire District #3 - Financial Planning (2018M-20)
… Board did not adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Cassadaga Valley Central School District - Financial Management (2018M-110)
… Appropriations were overestimated by $3.2 million over a three-year period. Unrestricted fund balance exceeded the … limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … fund balance. Reduce the unrestricted fund balance to within the statutory limit and use excess funds to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Red Creek Central School District – Financial Management (2020M-75)
… Findings Actions taken by the Board and District officials to manage financial condition were not transparent and more taxes were levied than necessary to sustain operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Veterans Day Message from State Comptroller DiNapoli
… lives on the line and leaving family and loved ones behind to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now stationed in troubled regions around the globe … Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliRandolph Central School District - Financial Management (2019M-232)
… officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 … fund. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Operational Advisory No. 7
… each Business Unit review the address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateFairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the … in the Town of Greenburgh in Westchester County and is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fBurnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andLittle Falls City School District – Leave Accruals (2016M-64)
… Purpose of Audit The purpose of our audit was to evaluate the District’s leave accrual … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Chenango Valley Central School District – Capital Project Management (2016M-58)
… million. Key Finding District officials properly managed Phase I of the capital project, which involved constructing, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016m