Search
Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… on the District’s financial server was adequately protected from unauthorized access, use and loss. Key … did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyState Comptroller DiNapoli Releases Municipal & School Audits
… Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were recorded with … received), which prevented the board’s approval and price verification; and 31 claims totaling $20,714 were missing 28 …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… professional services for a capital improvement project (CIP), as required by the District’s policy. Expenditures for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalState Comptroller DiNapoli Releases Municipal & School Audits
… (Oswego County) Town officials did not always use a competitive process when purchasing goods or services, as … not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … that were not based on prior-year results of operations. In addition, transparency was impaired because the town’s …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsGalway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Penfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… July 1, 2014 through May 31, 2016. Background The Cold Spring Harbor Central School District is located in the Town … Cold Spring Harbor Central School District Competitive Quotes …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits transactions through the use of computer-assisted auditing techniques for the period … Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsCentral Valley School District – Claims Audit (2015M-129)
… Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Schoharie Central School District - School Lunch Operations (2019M-19)
Determine whether District officials properly managed school lunch operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/schoharie-19.pdfPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Central Valley Central School District – IT Asset Management (S9-22-7)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 37 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentCity of Yonkers - Budget Review (B21-6-7)
… revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that … and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales and …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … procurement options or make comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… million when there is currently no authority to reserve funds for this purpose and District officials could not … may be excessively funded. Key Recommendations Ensure that funds in unauthorized reserves are properly classified as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mWilliamsville Central School District – Financial Management (2016M-274)
… through June 3, 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence … Williamsville Central School District Financial Management 2016M274 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274