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Transportation – 2023 Financial Condition Report
… rated good to excellent, a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53South Seneca Central School District – Online Banking (2021M-164)
… ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not … that online banking transactions were appropriate and secure. District officials improperly allowed a third-party … ensure online banking transactions are appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Valhalla Union Free School District – Network User Accounts (2022M-26)
… adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss. Key … loss. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially … to the IT vendor to ensure access to the District network is up-to-date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26East Moriches Union Free School District – Financial Condition Management (2022M-1)
… grown over the past five fiscal years. As of June 30, 2021, it was over $7.1 million, or 24.3 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and nonstudent network user account access. Key Findings District officials did not establish … physical IT assets and non-student user account access to the District’s network. In addition to … that cost $9,266 could not be found. No physical access or environmental controls over the server room. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Wilson Central School District - Financial Management (2022M-22)
… and maintaining excess reserves, real property taxes may have been higher than necessary. In addition, the Board did … plan. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds … findings and recommendations and plan to implement and/or have already implemented corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPelham Union Free School District – Information Technology (2021M-134)
… IT contingency plan. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting documentation. Eleven … and/or retained. Twelve loan files lacked documentation to support the loan proceeds were used properly. Four active … were made without Board approval. Loan agreements did not have enforcement mechanisms to ensure funds were used for …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanState Comptroller DiNapoli Releases School District Audits
… and did not establish written policies or procedures to add or disable user accounts and permissions. The district … IT control weaknesses were communicated confidentially to officials. Nyack Union Free School District – Network User … use policy or maintain a current authorized user list. Sullivan County Board of Cooperative Educational …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsAlbion Central School District – Financial Management (2021M-200)
… in a manner that benefits District taxpayers. Consult with legal counsel regarding excess funds in the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Wayne Central School District – Property Disposal (2021M-161)
… its surplus property. District officials generally agreed with our recommendation and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects of the pandemic and the long road back to normal. Today, in releasing its preliminary …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During … fuel in a competitive manner by bidding for fuel purchases or using OGS contracts. Explore entering into an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… of the 24 ECA clubs did not maintain ledgers. Deposit slip compositions did not always match records provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityHorseheads Central School District – Network Access Controls (2021M-127)
… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Town of Machias – Supervisor’s Financial Duties (2021M-98)
Determine whether the Town of Machias Town Town Supervisor Supervisor adequately performs his financial duties
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home