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Village of Dering Harbor – Board Oversight (2020M-29)
… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … action. Appendix B contains our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… Determine whether the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for School purposes. Key Findings Certain debit card purchases … Determine whether the Primary Hall Preparatory Charter School School debit card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Delaware County – Third-Party Contractual Services (2014M-287)
… period January 1, 2013 through June 9, 2014. Background Delaware County, which has a population of approximately … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Greenville Central School District – Information Technology (2016M-221)
… Greenville in Greene County. The District, which operates two schools with approximately 1,200 students, is governed by … distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Pembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Retirement System Membership – Forest Rangers Plan
… Local Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipState Agencies Bulletin No. 1837.3
… with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason … to place an employee on a Paid Leave of Absence related to COVID-19, new Time Entry Earnings Codes to apply the … on an employee’s earnings or to process intermittent COVID-19 leaves, and new Additional Pay Earnings Codes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveOpinion 88-36
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of … to the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Area #6 – Patch Management – Information Technology Governance
… upgrade (adding features), computer bug fix, new hardware driver installation or an update to address new issues, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) Board … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingTuckahoe Union Free School District – Overtime (2023M-53)
… payments increase the amount owed by a district, annually to the State, for its share of the cost of future employee … Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. Paid 15 employees … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District Professional Services Administrative Expenses and Fuel Inventory 2018M24
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… that are carried forward to agreements. Monitor goals and document project performance and action taken. CAIDA … our comments on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Stafford – Capital Projects (2024M-17)
… Determine whether the Town of Stafford (Town) Town Board (Board) properly authorized and monitored capital … relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not … Determine whether the Town of Stafford Town Town Board Board properly authorized and monitored capital project …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17St. Lawrence County – Financial Condition (2016M-173)
… for the period January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern … city, 32 towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an … has not developed comprehensive multiyear financial or capital plans. The County has not had sufficient cash to pay …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Westchester County – Budget Review (B18-6-2)
… the significant revenue and expenditure projections in the County’s adopted budget for the 2018 fiscal year are … Findings Significant revenue and expenditure projections in the proposed budget are reasonable. While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Fishers Island Union Free School District – Five Point Plan (2015M-320)
… for proposal process when selecting its external audit firm. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Schenectady City School District – Financial Condition (2014M-168)
… Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected … The general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Cohoes City School District – Budgeting (2016M-111)
… July 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111