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DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities

… conditions, as some may have tougher choices ahead. I encourage local governments to use our self-assessment tool … fiscal year ending on May 31, based on self-reported data for 2023. The scores also cover 17 cities with non-calendar … their data in time to receive a FSMS score, a date that is at least three months past their statutory filing …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-cities

Bethpage Union Free School District – Leave Accruals (2015M-100)

… November 30, 2014. Background The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau … Bethpage Union Free School District Leave Accruals 2015M100 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100

Holley Central School District - Procurement (2019M-7)

Determine whether District officials used a competitive process to procure goods and services.

https://www.osc.ny.gov/files/local-government/audits/pdf/holley.pdf

Alexandria Central School District – Financial Condition (2016M-5)

… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in … Lawrence County. The District, which operates one school with approximately 575 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5

Village of Bloomingburg - Financial Operations (2019M-246)

… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight over financial operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not adequately oversee the Treasurer’s work or …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Montauk Union Free School District – Information Technology (2022M-137)

… or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by … the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review … IT contingency plan. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Opinion 89-7

… individuals. This Office has expressed the opinion that payment of additional compensation to a public officer beyond … see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …

https://www.osc.ny.gov/legal-opinions/opinion-89-7

Accounts Payable Advisory No. 66

… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State … : Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets Guidance … refer to Guide to Financial Operations: Chapter XII.10.E – Reporting the Theft, Loss or Misuse of State Assets . …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assets

Directory of Frequently Purchased Commodities & Services by NYS Agencies

The directory presents and tracks individual agency expenditures by categories such as supplies, equipment, maintenance and repairs, and more.

https://www.osc.ny.gov/files/reports/special-topics/pdf/vendors-directory-commodities.pdf

Wallkill Central School District – Claims Auditing (2023M-52)

… reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did not have sufficient supporting documentation, …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52

Hilton Central School District – Network Access Controls (2022M-200)

… – pdf] Audit Objective Determine whether Hilton Central School District (District) officials ensured network access … audit hilton school network access controls …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. … have been implemented and the Board engaged the services of a third-party consultant to prepare a report on the effects of the revenue loss and measures to take. According to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

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

audit, school, william floyd, check signing, online banking, 2022

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/william-floyd-union-free-school-district-2022-192.pdf

Town of Parma - Real Property Tax Exemptions Administration (2018M-223)

… The Assessor: Granted 28 exemptions (19 percent of those reviewed) without applications, renewal forms or … calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the County as required …

https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Mount Morris Central School District – Financial Condition (2014M-328)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… [read complete report – pdf] Audit Objective Determine whether West Hempstead Union Free … audit school west hempstead …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Comptroller DiNapoli Releases Municipal Audits

… P. DiNapoli today announced his office completed audits of Broome County , Town of Charlton , Conesus No. 1 Fire District , Conesus Volunteer Fire Department , Town of Franklin , Genesee County Industrial Development Agency , … Audits have been completed for Broome Co Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1