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Syracuse City School District – Information Technology (2025M-129)

Did Syracuse City School District (District) officials adequately manage nonstudent network user accounts and develop and adopt an information technology (IT) contingency plan?

https://www.osc.ny.gov/files/local-government/audits/2026/pdf/syracuse-city-school-district-2025-129.pdf

Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)

… online banking, on her personal computer. Adequate accounting records were not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with … proper oversight of the bookkeeper. Maintain adequate accounting records. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03

DiNapoli: 26 School Districts in Fiscal Stress

… Thomas P. DiNapoli's Fiscal Stress Monitoring System. This is a decrease from 59 districts that were listed in stress … scores are based on the evaluation of 674 school districts with fiscal years ending on June 30, 2017. The two school … 29, 2017. Today's announcement does not include scores for the dependent school districts in the "Big Four" cities …

https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stress

Skaneateles Central School District - Online Banking (2019M-2)

… Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and … online transfers will be authorized and processed. None of the employees involved in online banking received Internet …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2

State Agencies

… Find information about state audits payroll travel policies accounting and operational guidelines and procurement …

https://www.osc.ny.gov/state-agencies

Opinion 91-16

… OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY … line charge allowed by statute. You ask whether the charge for a notice of unredeemed lands published pursuant to Real … three months before the expiration of the one year allowed for the redemption of lands sold for taxes, the county …

https://www.osc.ny.gov/legal-opinions/opinion-91-16

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Belleville-Henderson Central School District – Financial Condition (2016M-46)

… fiscal years. The unassigned fund balance has exceeded legal limits all three years. For three of the four District … The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key … the amount of the District’s unassigned fund balance is in compliance with statutory limits. Develop a formal reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46

Somers Central School District – User Accounts and Software Updates (2021M-153)

Determine whether Somers Central School District (District) officials established adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/somers-2021-153.pdf

XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures

… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or … State agencies must inform OSC of any suspected andor known theft loss misuse or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets

Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)

… We also found: The Supervisor did not provide the Board with accurate financial reports and did not record deposits … $874 in the accounting records. She recorded one deposit for $25,000 twice. The required 2016 through 2019 annual financial reports were not filed with the Office of State Comptroller, as required. As of May …

https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36

Town of Schroeppel - Financial Records and Reports (2019M-187)

Determine whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports.

https://www.osc.ny.gov/files/local-government/audits/pdf/schroeppel-2019-187.pdf

Bradford Central School District – Financial Management (2016M-253)

… and Wayne in Steuben County and the Towns of Orange and Tyrone in Schuyler County. The District, which operates one … balance exceeded the statutory limit by amounts ranging from $1.4 million to $1.9 million or 12.8 to 17.5 percentage …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253

Corning City School District – Claims Auditing (2023M-105)

Determine whether the Corning City School District (District) claims auditor properly audited and approved claims prior to payment.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/corning-city-school-district-2023M-105.pdf

Scarsdale Union Free School District – Overtime (2022M-105)

Determine whether the Scarsdale Union Free School District (District) officials ensured overtime was properly approved, accurate and monitored.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/scarsdale-union-free-school-district-2022-105.pdf

Newark Valley Central School District – Procurement (2022M-60)

… officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling $200,012 and … that officials did not: Seek competition for 13 purchases of goods and services totaling $44,401. Compare billed prices …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

The audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016.

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-baldwin.pdf

Oversight of Weights and Measures Programs (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and Measures Programs (Report 2016-S-98 ). About … To determine the extent of implementation of the four recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-follow