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Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)

… in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021m

Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)

… Joint Fire District’s (District) Board was transparent when funding and purchasing fire apparatus. Key Findings The … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of … warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97

Town of Hempstead – Compensatory Time (2021M-64)

… (Town) officials accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did … comp time hours were accurately accrued and accounted for. As a result, officials do not have adequate assurance … comp time hours were authorized, documented and accounted for. Require comp time to be properly supported and approved …

https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… Board (Board), and reports did not include a detail of money received and disbursed as required. Key Recommendations … financial reports to the Board which include a detail of money received and disbursed. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Gananda Central School District – Procurement (2021M-86)

… Gananda Central School District (District) officials used a competitive process to procure goods and services to … were adequately documented and approved to verify that a competitive process was used to procure goods and services … document that they properly sought required competition for purchases: Subject to competitive bidding requirements …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… or establish adequate compensating controls over a senior account clerk/tax collector (clerk) who is responsible for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… did not regularly review enabled non-student user accounts to determine whether they were appropriate or needed. As a … be potential entry points for attackers and could be used to inappropriately access the District’s information … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adhere to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… [ read complete report - pdf ] Audit Objective Determine whether Arlington Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

City of Fulton – Capital Projects (2021M-184)

… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … and position of individual projects or determine the correct capital project fund balance because: The Chamberlain … projects. Approve and monitor capital projects budgets. Correct the accounting errors and close completed projects in …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

New York State Comptroller DiNapoli Statement on New Shareholder Rule

… impact investors and make it harder for shareholders to hold corporations accountable. These changes are unwanted … investors and may silence those challenging corporations to address issues like gender and racial pay equity, … for shareholders. While many corporations are tempted to focus on short-term profits, shareholder proposals, …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-new-shareholder-rule

Town of Horseheads – Financial Management (2015M-211)

… a population of approximately 19,500. The Town is governed by an elected five-member Town Board and had budgeted …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Village of Port Chester - Dual Employment (2018M-91)

… was not deducted from leave accruals, and 536 hours of leave was taken without the use of time off request forms, as required. Key Recommendations … from accruals. Village officials disagreed with some of our findings but indicated they have taken or plan to take …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Harford Fire District – Records and Reports (2016M-170)

Harford Fire District Records and Reports 2016M170

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Town of Broadalbin – Leave Accruals (2014M-88)

… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Jefferson Central School District – Fund Balances (2015M-236)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings … using them; District officials do not have long-term plans for reserve balance levels or usage. The reserves for …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236

Town of Fort Edward – Payroll and Leave Accruals (2022M-119)

… timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt policies or implement controls to properly segregate payroll duties. Without clear written … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119

Attica Central School District – Financial Management (2022M-103)

… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Town of Waterloo – Financial Management (2022M-7)

… [read complete report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) … not: Implement adequate corrective action to address prior audit findings and recommendations, which prolonged … records and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written …

https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7