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2025 Annual Cash Basis Report on State Funds

… Comptrollers Annual Report to the Legislature on State Funds Cash Basis of …

https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-funds

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …

https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

… our recommendations. Appendix B includes our comments on BOCES’ response. …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the … Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved and correctly paid. Specifically: Of the 82 deposits totaling $224.4 million made to the CPF …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Village of Madison - Collections (2023M-160)

… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

2023 Annual Cash Basis Report on State Funds

… Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local Assistance … Summary of Cash Advance Accounts by Business Unit and Department Fund Structure and List of Joint Custody Fund …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its … in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… entitled when she left Village employment. The total value of these unauthorized payments was $13,293. The former … Develop written policies and procedures for the type of records needed to request, approve, earn, use and record leave and the payment of unused leave upon leaving Village employment. Pursue …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

Village of Clinton – Financial Management (2014M-316)

… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… zero by 2040. “We are all experiencing catastrophic and deadly weather events, droughts, rising sea levels, and …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Putnam Valley Central School District – Information Technology (2021M-154)

… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or … password requirements. Create secondary user accounts for the IT system for three employees whose job responsibilities …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings The CEDC Board did not properly manage or monitor the revolving loan fund program and was unaware inadequate accounting … records were not complete, accurate or up to date. Loan repayments were not properly accounted for or deposited …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Town of Boylston – Financial Condition (2021M-69)

… funds were $134,448, or 89 percent of actual expenditures. In addition, the highway fund’s surplus funds were $386,162, … and develop multiyear financial plans. Except as specified in Appendix A, Town officials generally agreed with our … our comments on certain issues Town officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Town of Southold – Financial Operations (2014M-299)

… safeguarded in the Receiver of Taxes, Town Clerk and Waste Management Departments, and job duties in these departments …

https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299

York Central School District – Financial Management (2022M-96)

… whether the York Central School District (District) Board of Education (Board) and District officials effectively … officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance … whether the York Central School District District Board of Education Board and District officials effectively managed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… granting, verifying, changing and disabling network user account access. Key Recommendations Evaluate all non-student … verifying, changing and disabling non-student network user account access. Establish and implement a system in which … are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77