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Pompey Hill Fire District – Financial Management (2021M-136)
… (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were … referendum. The District used $97,000 of capital reserve funds for operating costs which was not an authorized use of the reserve funds. Key Recommendations Officially establish the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136State Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… to continue its role addressing the health and economic effects of the pandemic. "The pandemic is stretching into a …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressCity of Johnstown – Financial Management (2020M-134)
… information to monitor the City’s financial condition, and does not know the City’s current financial condition. The …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … for necessity and appropriateness. Develop and adopt a written IT contingency plan. Except as specified in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billing adjustments, parcels not being billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Boquet Valley Central School District – Procurement (2021M-132)
… and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Pelham Union Free School District – Information Technology (2021M-134)
… user accounts. Three generic accounts were not needed for District operations. Four user accounts had unnecessary … services. Key Recommendations Develop written procedures for managing network and financial application user account …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… report - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Aquatics Committee (Committee) to act under the auspices of the Town and organize fundraising activities that should not have been conducted as an affiliate of the Town. Inappropriately used Town funds to pay at least …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Viewing Job Summary – PayServ Manual
… are used to view the entire job record in an Empl Rec # for an employee. The agency will only have access to their … on the Workforce Job Summary pages. NOTE: These pages are for online viewing only and all of the fields are populated …
https://www.osc.ny.gov/state-agencies/payroll/payserv/viewing-job-summarySodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Renaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… Board oversight of the School’s financial operations for the period July 1, 2014 through March 17, 2016. … a seven-member Board of Trustees. Operating expenditures for the 2014-15 fiscal year totaled approximately $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… information (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, … Central School District Access to the Student Information System 2016M96 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… ensured that the central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mMount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. … with approximately 525 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $13.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Chester Union Free School District – Financial Management and Board Oversight (2016M-95)
… September 29, 2015. Background The Chester Union Free School District is located in the Town of Chester, Orange … to perform a proper audit of claims … Chester Union Free School District Financial Management and Board Oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-board