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A Message From Comptroller Thomas P. DiNapoli – Career Plan
… I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliSouth Glens Falls Central School District – Access Rights (2012M-257)
… access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsState Agencies Bulletin No. 297
… must change the dues amount if the employee's percentage of time worked changes to part-time, goes on sick leave at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212Manorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Schenectady City School District – Math Workbook Inventory (2023M-65)
… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, … totaling $8,029 were not properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Cost-Saving Ideas: School District Auditing – Audit Committee
… committee assists and advises the board on issues relating to the district’s internal and external audits. Selecting the … Auditor Claims Auditor/Deputy Claims Auditor Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeMontauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Bay Shore Union Free School District - Procurement (2018M-212)
… District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 … by the District’s purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior … the District’s procurement policy that requires the use of request for proposals to solicit professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Franklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… IT inventory records were incomplete and inaccurate, in part because the records were not always updated to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentScio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… safeguarded and accounted for fuel purchases. Key Findings The District lacked policies and procedures necessary to … 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164