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Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… Purpose of Audit The purpose of our audit was to review the District’s reserve funds and extra-classroom activity fund for the period July 1, 2014 through December 31, 2015. Background The Levittown Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Franklin Central School District officials saved more than $800,000 in health … count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… This Act provides for the efficient and regular distribution of information of federal domestic … State Governments in all grant award notices and state accounting records to account for, and report the status of, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Objective Determine whether Kiryas Joel Village Union Free School District (District) officials secured user account access to … shared and service network user accounts which account for 11 percent of the District’s enabled accounts. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingEmpire BlueCross – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million of these members. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of … from ransomware, hardware failure or human error, for example, could significantly curtail a local government’s or school’s operations. Proactively anticipating and planning …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningChautauqua County – Court and Trust Funds (2020-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 … a report on an annual basis to the State Comptroller accounting for all money, securities and other properties …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsNew Hartford Central School District – Payroll (2021M-149)
… ] Audit Objective Determine whether New Hartford Central School District (District) officials ensured the District accurately … Board authorizations. However, there are opportunities for District officials to strengthen internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Security Self-Assessment – Information Technology Governance
… follow-up questions that will elicit information helpful for evaluating the answers. For example, one of the questions … sense given what you know about the local government or school and its operations). This would help you assess … of the governing board may notice that someone with no accounting responsibilities has access to the local …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… Determine whether the Manchester-Shortsville Central School District (District) officials properly and transparently used … not follow their procurement policy and seek competition for project related professional services totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the … “As the levy growth rate dips below 2 percent, school district and municipal officials need to be fiscally cautious …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentLancaster Central School District – Financial Management (2022M-37)
Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lancaster-2022-37.pdfJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Objective Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Collection of Fines Related to Tenant Complaints (2018-S-58)
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58.pdfCollection of Fines Related to Tenant Complaints (2018-S-58) 180-Day Response
To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s58-response.pdfComptroller DiNapoli Releases Municipal Audits
… Weights and Measures , Allegany County , Carle Place Water District , Circleville Fire Company , Village of Hempstead , … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … were deposited intact and were properly recorded in the accounting program. Auditors, however, found the collections …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0