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Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)

… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-follow

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… technology (IT) controls and multiyear planning for the period January 1, 2016 through March 24, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $3.37 million. Key Findings The … and capital plan to establish long-term objectives for funding long-term needs. Update the fund balance policy …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Beacon City School District -- Budget Review (B6-15-4)

… the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … of our limited review, we found the significant revenue and expenditure projections in the preliminary budget are …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4

East Aurora Union Free School District - Procurement (2023M-125)

… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Town of Ballston - Water Fund Financial Operations (2023M-60)

… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … of water it did not receive or use. Officials could have saved $90,000 of this cost by monitoring water flow. We … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year

… according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year

Copiague Union Free School District - Information Technology (2023M-150)

… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Town of Glen - Water and Sewer Operations (2023M-167)

… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Village of Cato – Water Financial Operations (2023M-145)

… [read complete report – pdf] Audit Objective Determine whether the Village … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Onteora Central School District – Information Technology (2015M-92)

… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … support specialists was inadequate. The District did not keep an inventory of software licenses and its hardware … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Chittenango Central School District – Financial Management (2016M-294)

… policies related to the establishment and use of reserve funds. … Chittenango Central School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)

… not provide Board resolutions establishing five reserve funds totaling $36 million, could not provide a clear purpose … to fund District operations. Ensure that all reserve funds are properly established by resolution, which should …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices

Batavia City School District – Financial Condition (2016M-160)

… $43 million. Key Findings While the Board appropriated fund balance in the annual budgets to help finance … were not expended as budgeted. The District’s unrestricted fund balance was in excess of the statutory limit. The … accumulated $1 million of surplus cash in the debt service fund. Key Recommendations Develop realistic estimates of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Farmingdale Union Free School District – Financial Condition (2016M-235)

… 2014-15 that appropriated a total of $28 million in fund balance to finance operations. However, because they … used only $4 million (14 percent) of the appropriated fund balance. Recalculated unrestricted fund balance averaged almost 8 percent (two times the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other … designated official did not review cancelled check images to ensure only approved disbursements were made. The Board …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… [read complete report – pdf] Audit Objective Determine whether … IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the … timely and periodically review network user accounts for necessity. Work with BOCES to develop a written agreement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… unresolved. During the 20-month audit period, the School’s credit card transactions totaled $158,065 . We reviewed … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … payment and review was 68 days. Key Recommendation Adopt new, or update existing, policies to address credit card use, …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments

… The Office of the State Comptroller has developed five new “10-minute Tech Talk” cybersecurity training webinars for … Yourself in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: … 24. Phishing, to be released Oct. 31. In addition to the new series, prior years’ Cybersecurity Awareness Month …

https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governments