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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… overtime earnings. For the period June 1, 2021 through November 22, 2024, we determined that: The WTP operators … costs totaling $338,108, which annually ranged between 28 and 32 percent of the total wages paid of approximately …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… However, soliciting investment options may have resulted in greater investment earnings. For example, the District’s … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Opinion 89-25
… Contracts (for use of excess capacity of sewage treatment plant) -- Financing of (permissible means of financing expansion of village sewage treatment plant for use by town sewer districts) VILLAGES -- Powers and … means of financing expansion of village sewage treatment plant for use by town sewer districts); (authority to sell …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Unclaimed Funds Survey
… We welcome your comments about our website. If you are having a technical issue or have a …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Reffkin, Mayoral, Milagros Rodriguez, Employee Member, Roberto Soto-Carrión, Roberto, Mayoral, Laura Zingmond, Manhattan, Miguelina …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 … in sales that year, as New York ranked third nationwide in the number of certified organic farms, according to a report released … Sales of organic farm products rose 56 percent statewide from 2008 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkWoodbourne Fire District – Board Oversight (2023M-98)
… B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Fire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could be exposed because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have … or plan to initiate corrective action. Appendix B includes our comments on issues raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountStamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … audit school Stamford fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Thousand Islands Central School District – Financial Management (2022M-201)
… Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Ocean Beach – Credit Card Usage (2022M-206)
… of purchases include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online … furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… Free School District (District) officials secured user account access to the network and shared network folders to … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) … belonged to former employees and were last used to log into the network between June 2015 and August 2022. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andRondout Valley Central School District – Fixed Assets (2023M-36)
… officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly … account for and monitor all of the District’s fixed assets. As a result, there is an increased risk fixed assets could be lost, stolen or misused. Of the 80 fixed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152