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North Salem Central School District – Network User Accounts (2022M-140)
… pdf] Audit Objective Determine whether North Salem Central School District (District) officials ensured network user accounts … that District officials should have: Developed procedures for granting, changing and disabling network user accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… expenditures and other fees that could have been used to fund other District needs. Key Recommendation Issue RANs only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… constitute legally-authorized transfers from a fund receiving revenues to a fund through which disbursements will … the fund from which transfers are made and the fund receiving the transfer-in. All operating transfers are … constitute legallyauthorized transfers from a fund receiving revenues to a fund through which disbursements will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Career and Technical Education
… Objective To determine if the New York City (NYC or City) Department of Education (DOE) is aligning …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationBrighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements related to … accordance with District policies, statutory requirements and good business practices. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company reported net income of $17,600, which was mainly from ambulance services revenue, a one-time donation of more …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with its affiliated … participation in these ventures because School officials refused to provide us access to either entity’s financial … Corporation. Only spend School resources for activities that clearly and directly benefit its students. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and Town … 11 recommendations to improve capital project planning, accounting and monitoring. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Mount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable?
https://www.osc.ny.gov/files/local-government/audits/pdf/mount-markham-2020-39.pdfJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use … bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the Purchasing …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesVillage of Hempstead -- Budget Review (B7-15-7)
… taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future … is limited. The Village’s proposed budget includes a tax levy of $64,397,475, which exceeds the allowable tax levy … from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Wawarsing - Recreation Department Records (2019M-20)
Determine if the Recreation Director maintained timely, complete and accurate accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2019-20.pdfRensselaer City School District – Financial Condition (2016M-286)
… audit was to determine if the Board properly managed the District’s financial operations for the period July 1, 2012 through May 31, 2016. Background The Rensselaer City School District is located in the City of Rensselaer in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286South Kortright Central School District – Claims Audit (2023M-69)
… Objective Determine whether the South Kortright Central School District (District) Board of Education (Board) and District … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Saratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … Ensure that the purchasing agent maintains custody of his electronic signature and directly supervises the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25DiNapoli Appoints Government Relations Staff
… New York State Comptroller Thomas P. DiNapoli announced today he … they need to address the challenges facing their communities and organizations." A long-time advisor to … coordinator at 32BJ SEIU. Most recently, she was the state organizing director for Hillary for America. Baal-Owens is …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffCatskill Central School District – Financial Management (2017M-134)
The audit was to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-catskill.pdfCambridge Central School District - Medicaid Reimbursements (2019M-109)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students.
https://www.osc.ny.gov/files/local-government/audits/pdf/cambridge-2019-109.pdfNanuet Fire District - Credit and Gasoline Cards (2018M-193)
Determine if claims for credit card bills were audited and the purchases were for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/nanuet-district.pdf