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Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)

… Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The … State aid to which the District was entitled for bus purchases. The District had 10,885 user accounts on its …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-information

Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)

… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extra

Town of Leicester – Budgeting and Financial Oversight (2015M-158)

… budget policies and procedures or a long-term financial plan to govern the budgeting process or the appropriate level … Develop policies and procedures and a long-term financial plan to govern the budgeting process and establish reasonable …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158

Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of …

https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… estimates for available fund balance. Implement a plan to eliminate the fund balance deficit of the highway fund. Develop a multiyear financial plan that establishes priorities and goals, considers revenue …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

LaFargeville Central School District – Financial Condition (2016M-216)

… District officials appropriated about $1 million of fund balance in each of the past three fiscal years but the … the District did not use any of the appropriated fund balance. The Business Manager has developed a long-term … plan to address the District’s use of its excess fund balance. Key Recommendations Adopt budgets that represent the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216

Opinion 90-30

… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) … of social services is not liable for any such fee. This is in reply to your letter concerning fees for recording … record". Further, Real Property Law, §321 prescribes the form of the satisfaction instrument and sets forth the duties …

https://www.osc.ny.gov/legal-opinions/opinion-90-30

Area #1 – IT Policy – Information Technology Governance

… to all computer users; and ensuring there are procedures in place to monitor compliance with policies. Your unique … include: Breach Notification – New York State Technology Law (State Technology Law) requires municipalities and other … and prohibiting student, teacher or principal PII from being included in public reports or other documents. 5 Online …

https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy

Selected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)

… initial audit report, Selected Aspects of Accommodations for Passengers With Disabilities ( 2019-S-41 ). Background … procedures. A May 2007 DOJ publication established best practices for state and local government website … We also found that PANYNJ’s website did not follow DOJ’s best practices toolkit and had only limited accessibility …

https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-follow

State Comptroller DiNapoli Releases Municipal & School Audits

… local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … was not provided to all employees and elected officials. Of the 65 total individuals auditors tested (59 selected … and all six elected officials), 14 employees, or 24% of employees tested, and five elected officials did not …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases School District Audits

… officials obtained a credit for this amount from the vendor. South Mountain Hickory Common School District – …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1

DiNapoli Releases Annual IDA Report

… various topics, including recent legislative reforms and how to improve their compliance with reporting requirements. … by Region Appendix B: Statistics by Specific IDA Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-report

III.5 Agency Bulkload Interface to the SFS – III. Statewide Financial System (SFS)

… an internal agency system electronically transmits data to the SFS and the SFS creates data extract files to send back to the internal agency system. Agencies may originate …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii5-agency-bulkload-interface-sfs

LaGrange Fire District – Board Oversight (2014M-127)

… a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in … policy. District financials records were not audited, as required by law, for 2011 and 2012. The District improperly …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… a district corporation of the State, distinct and separate from the Towns of Southampton and East Hampton and Suffolk … earned by members. District officials did not obtain the required number of written quotes for 12 purchases totaling …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

City of Elmira – Financial Condition (2017M-90)

… fiscal year, and annual financial reports were not filed on time with OSC. The City incurred operating deficits from …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Town of Ephratah – Accounting Records and Reports (2022M-138)

… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … an audit report 1 that included findings that the Town’s accounting records and reports were incomplete, inaccurate … cannot make sound financial decisions. The general fund balance was understated by $34,270 and the highway fund …

https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138