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South Seneca Central School District – Online Banking (2021M-164)
… and secure. District officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking policy … conduct online banking and none of the employees involved in online banking received Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… of the pandemic, Muge Ma allegedly pretended to work for the government to obtain life-saving medical equipment in … said. “I thank United States Attorney Berman and the FBI for working with my office to hold this scammer accountable.” Press Release Chinese National Arrested For $20 Million Scheme To Fraudulently Obtain Loans Intended …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamDiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… for allegedly stealing over $34,500 of her mother’s public pension payments after she died in January of 2020. “Ms. … across the state and country to protect the New York State pension system from fraud.” “We are thankful for the diligent … this case, fraudulent conduct against the New York State Pension system have not and will not be tolerated. We look …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… The purpose of our audit was to determine whether the District applied for all entitled transportation State aid for new bus … through April 30, 2017. Background The Ticonderoga Central School District is located in the Town of Ticonderoga, in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the … whether the Department of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if … Division of Nursing Homes and Intermediate Care Facilities for Individuals with Intellectual Disabilities Surveillance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… pdf] Audit Objective Determine whether Hunter-Tannersville Central School District (District) officials adequately … written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Purpose of Audit The purpose of our audit was to review the District’s payroll and leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. Perform …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Objective Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate … District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Victor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62DiNapoli: Potsdam Audit Finds Missing Court Funds
… records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … reports, were not reported to the state Justice Court Fund and were not remitted to the town supervisor. To avoid … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/potsdamjc.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… in the Towns of Palmyra, Macedon and Walworth in Wayne County and Farmington and Manchester in Ontario County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… the administrators’ salary payments and benefits such as health insurance. Key Recommendations Establish and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitHaldane Central School District - School District Website (S9-19-32)
… A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or … Final annual budget and a comprehensive appended property tax report card. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Franklin Square Water District – Life Insurance Policies (2013M-127)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … a Secretary, and a Treasurer. The District’s total revenue for the 2012 fiscal year was over $2.5 million, generated … the District’s practice to purchase and pay the premiums for whole life insurance policies with a face value of …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127State Comptroller DiNapoli Releases School Audits
… to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. The district did not submit any claims for reimbursement from 2011-12 through 2014-15 or submit claims for all eligible services provided from 2015-16 through …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Oversight of Hazardous Materials and Waste
To determine if SUNY institutions have developed adequate controls to effectively safeguard campus communities against hazardous materials and waste
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste