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Comptroller DiNapoli Releases School District Audits
… PPSI. Auditors found district officials were unaware of this activity because they did not routinely monitor … County) The board overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated $225,000 of fund balance that was not used to finance operations. As …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsFranklin Square Public Library - Claims Audit (2018M-48)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members audit the claims prior to the monthly …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48XV.1 Overview – XV. End of Year
… The purpose of this chapter is to provide the procedures and guidelines Business Units need for year-end processing of transactions including Fiscal Year End. The Office of Operations Events and Deadlines Calendar (“the Calendar”) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv1-overviewXV.2 Fiscal Year Period – XV. End of Year
… year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the State Fiscal Year, the last business day of the State fiscal year is identified in the Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodState Comptroller DiNapoli Releases School District Audits
… that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60% of the timecards (25 of 41) were incomplete as a result of …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Unified Court System Bulletin No. UCS-301
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2021 Prepaid Legal Service Benefit. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-301-prepaid-legal-service-benefit-unified-court-system-ucsDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls … Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBolton Fire District – Credit Cards (2017M-180)
… Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Riverhead Central School District – Vendor Master File (2017M-139)
… in Suffolk County. The District, which is governed by an elected seven-member Board of Education, operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured that the College's … media and shopping websites which could expose the network to virus attacks or compromise systems and data. The College … breach notification policy. Review the Internet usage log to ensure compliance with the College’s computer use policy. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Galway Central School District - Fund Balance Management (2017M-267)
… at the end of 2016-17 was approximately $2.5 million or 11.7 percent of the ensuing year’s budgeted … overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through 2016-17. Key … source to fund one-time expenditures and needed reserves or reduce District property taxes. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District's general fund as of June 30, 2006. New York State Local Finance Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Campbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had … in Saratoga County. The District is governed by the Board of Education which comprises nine elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Dolgeville Central School District – Fuel Monitoring (2023M-175)
… of fuel are unaccounted for. Maintain fuel use logs to determine whether gasoline purchases made with District … inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any … fuel deliveries. Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Beacon City School District – Information Technology (2023M-143)
… did not: Disable 281 unneeded network user accounts of the 1,280 accounts reviewed, the oldest of which was last used to log into the network in October 2017 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143