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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Free School District – Sexual Harassment Prevention (SHP) Training (Nassau County) SHP training was not provided to all … County) Although BOCES officials restricted user account access to the financial application, they did not adequately …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Pulaski Academy and Central School District – Financial Condition (2016M-81)
… realistic estimates of appropriations and the use of fund balance in annual budgets. Ensure that reserve fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Salmon 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-financialWest Genesee Central School District - Capital Assets (2023M-128)
… had an incorrect location recorded. In addition, of the 168 capital assets that were disposed of, 156 either were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Ticonderoga 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 … 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-extraDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… It is comprised of investment, financial, environmental, energy and legal experts that served voluntarily. The panel was charged … funds in analyzing our investments’ exposure to climate risk, but we need to engage in more strategies to protect the …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelKeene Central School District – Transportation State Aid (2021M-63)
Determine whether Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/keene-2021-63.pdfOpinion 91-32
… Sawyer Motor Inns, Inc. v County of Chemung , 39 AD2d 4, 6, 331 NYS2d 154, 156, affd 32 NY2d 775, 344 NYS2d 958; see … justice have been charged" [citations omitted] (98 AD2d at 11, 470 NYS2d at 183-184). Based on this analysis, we do not … 326; 51 NY Jur 2d, Eminent Domain, §464, p 679). August 15, 1991 Diane E. Tucker, Esq., Chief Deputy County Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… Purpose of Audit The purpose of our audit was to determine whether District officials effectively managed … Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Extension (prior to effective date of a consolidation) TOWN LAW, §§190, 206, 209: A town board may not establish an … time after passage (see City of Buffalo v Chadeayne , 134 NY 163; 5 McQuillin, Municipal Corporations, §§15.39, 15.41; …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Saranac Central School District - School District Website (S9-19-30)
… Central School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the: Budget-to-actual results or external audit report corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andState Comptroller DiNapoli Releases School Audits
… system users’ identities without any job-related need to do so. Although these users did not actually change grades or … assume other users’ identities, the unnecessary ability to do so weakens controls over system integrity. Auditors also …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Value of Industrial Development Agencies' Projects Increase Nearly 50 Percent Over Past Decade
… reported 4,320 active projects valued at $109 billion for 2019, a 3.3 percent, or $3.5 billion, increase in project … of each active project reported in 2019, with a median salary of $40,000. They estimated 271,930 previously existing jobs would be retained with a median salary of $43,000. A total of 49,636 temporary construction …
https://www.osc.ny.gov/press/releases/2021/06/value-industrial-development-agencies-projects-increase-nearly-50-percent-over-past-decadeSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School Districts District Board of Education Board and District officials ensure online banking transactions are appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Lockport 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-198Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District (District) officials adequately managed and monitored user accounts and permissions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/haldane-2021-84.pdfState Comptroller DiNapoli Releases School Audits
… Union Free School District and the Plainview-Old Bethpage Central School District . "In an era of limited … place and additional costs to the district. Plainview-Old Bethpage Central School District – Retiree Health Insurance …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1600
… taxes. The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool Allowance). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1600-2017-csea-tool-allowance-payment