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DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… addressed at once. The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement … health care visits every year. Most Centers – 129 – are on school property. The audit looked at the facilities’ … In addition, the audit found the Centers’ list of drugs-on-hand included medications used to treat ADD/ADHD, autism, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersValley Central School District – Information Technology (2020M-154)
… Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… system), maintained by the Office of General Services (OGS), was significantly improved and updated in 1998. In … was retired. The SFS AM continues to be maintained by OGS. This section describes policies that are applied to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationTown of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Comptroller DiNapoli Releases School Audits
… also need to improve their process to effectively account for extra-classroom activity fund collections and … of School Food (2015M-358) Officials obtained food pricing for participating school districts at the lowest reasonable … addition, the district did not use a competitive request for proposal process when selecting its external audit firm. …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2.pdfOpinion 2005-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… process for granting access to non-employees. Almost half of the active building access accounts and badges were for … access. Did not deactivate the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still active as of July 15, 2024. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … The District unnecessarily has online banking access for all if its bank accounts. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationWatervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Westmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… and timely annual financial reports with our office for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $1.1 million for the 2013 fiscal year. Key Finding The Treasurer has not filed the District’s annual update document (AUD), as required, even though the accounting books were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Camden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/camden-2019-124.pdfJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdfCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfAccountability for Traffic Ticket Surcharges
… (Department) accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue … and one each in Rochester and Buffalo; each is responsible for processing and collecting fines and traffic ticket … $1 million in surcharge revenue that was reported twice for the same week during May 2013, the Department is …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… Audit Objective Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userGrand Island Central School District - School District Website (S9-19-31)
… action plans (CAPs) with a specific individual responsible for corrective action and implementation date per audit … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … multiyear financial plan to help residents see the impact of fiscal decisions over time. Ensure CAPs address …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
All capital assets including infrastructure subject to defined levels of materiality are included in the States governmentwide financial statements as required by GASBS 34
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… of Audit The purpose of our audit was to examine certain District financial activities for the period July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located in the Towns of Candor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial