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Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… (District) officials secured user account access to the network and shared network folders to help safeguard personal, private and … did not adequately secure user account access to the network and shared network folders to help safeguard PPSI. As …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andControls Over Equipment (Follow-Up)
… Peoplesoft Asset Management system. The equipment includes ultrasound machines, vital sign monitors, and laptops. …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Wyoming Central School District – Professional Services (2020M-152)
… District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as … three professional service providers who were paid a total of $50,000. Key Recommendations Procure professional services … the basis for compensation. District officials agreed with our recommendations and indicated they are implementing …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … several other municipalities, told us that it is difficult to dedicate time to update the prior years’ accounting records. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311DiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… subsidize not only her utility bills but also her K-Mart shopping," DiNapoli said. "Also disturbing is the unknown …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
Town of Hamlin Financial Oversight and Information Technology 2012M197
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Akron Central School District – Financial Management (Erie County) The … overestimated appropriations. Ausable Valley Central School District – Medicaid Reimbursements (Clinton County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its … Services tuition and fees according to rates established by SED. These rates were based on the financial information … allocated rental expenses, cell phones used by the Executive Director's minor children, unaccounted-for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 … treatment plant at Green Haven Correctional Facility in Dutchess County. $6.7 million with Hoosick Valley … and office space at Greene Correctional Facility in Greene County. $4.2 million with Con-Tech Building Systems …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… established adequate controls over network user accounts and developed an information technology (IT) contingency … not establish adequate controls over network user accounts and did not develop a written IT contingency plan. As a … had additional entry points for attackers to access and view personal, private and sensitive information on the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Lyncourt Union Free School District – Information Technology (2020M-121)
… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … Determine whether Lyncourt Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Hyde Park Central School District - Fixed Assets (2019M-103)
… Board should adopt a comprehensive policy that includes threshold amounts for controlling inventory and procedures … should ensure all fixed assets with values that exceed the threshold carry a tag identifying them as District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Town of Wells – Records and Reports (2024M-59)
Determine whether the Town of Wells Town Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59DiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… Energy and Southwestern Energy. "Mitigating climate risk through clean technologies and adjusting to the … program's multi-pronged approach to managing investment risk posed by climate change. Sustainable Investing: … developers of a wind farm in Western New York; ESG risk assessments for all new investments; and annual reviews …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… period July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the … West Irondequoit Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andHunter-Tannersville Central School District - School District Website (S9-19-33)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive budget … of the District’s fiscal decisions. Key Recommendations Post the final annual budget, budget-to-actual results, audit … card and administrative salary disclosure. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Opinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35