Search

Town of Hartwick – Financial Condition (2013M-118)

… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located in Otsego County and has 2,110 … Town of Hartwick Financial Condition 2013M118 …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118

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

… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …

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

Town of Wawarsing - Recreation Department Records (2019M-20)

Determine whether the Recreation Director maintained timely complete and accurate accounting records and reports

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20

Hamburg Central School District - Continuing Education (2019M-11)

Determine whether the Districts continuing education cash receipts are properly accounted for

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11

Center Moriches Union Free School District – Payroll (2024M-155)

… were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping … overlapping game times and for dates when there were no games scheduled. Officials did not develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155

Opinion 89-24

… district's code of ethics. You ask whether a person who is a member of the board of education of a city school … the teachers in the school district of which he is a board member; (2) the person is president of the local teachers association of another … Whether a person who is a member of the board of education of a city school …

https://www.osc.ny.gov/legal-opinions/opinion-89-24

Town of Murray – Capital Projects (2014M-086)

… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through February 25, 2014. … a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. … our audit was to review the Supervisors financial records and reports for the period January 1 2008 through February 25 …

https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Belfast Central School District , Onondaga-Cortland-Madison Board of Cooperative Educational Services , Sherman Central School … and the Warsaw Central School District . “In an era of limited resources and increased accountability, it’s …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0

Area #12 – Information Technology Contingency Planning – Information Technology Governance

… and technical measures that help enable the recovery of operations after an unexpected IT disruption are … unplanned IT disruption involving the corruption or loss of data or other computer resources from ransomware, hardware … personnel for the actions they must take in the event of a disruption and could significantly reduce the resulting …

https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planning

Village of Nelliston - Payroll and Accounting Records (2018M-162)

Determine if salarieswages were accurately paid if leave accruals were adequately monitored and if the ClerkTreasurer maintained complete financial records

https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162

DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds

… in August 2011 and July 2013 . Auditors discovered most of these recommendations were not addressed or only partially … the district has not retained a reasonable amount of fund balance to address unanticipated needs or to provide … unrestricted fund balances for 2012-13 and 2013-14 of $8,904,988 and $7,027,250. The unrestricted fund balance …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-funds

DiNapoli: Town of Altona Official Misused $23,500

… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to … such as this where local officials are taking advantage of lax financial controls and helping themselves to the money … fees were not deposited. In August 2013, after learning of the Comptroller’s audit, the former bookkeeper remitted …

https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500

Legal Topics and Approvals

… Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General Municipal Law [pdf] Other Local …

https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvals

Village of Hempstead – Budget Review (B17-7-6)

… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. … Village of Hempstead Budget Review B1776 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… assess the Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, … Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is … $1.26 million. Key Findings The financial records and reports are incomplete and not up-to-date. The Supervisor …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. Villages provide essential services for … plan, guide and manage operations, including the funding of the annual budget to provide those services. Village …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2

XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures

… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciation