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2017 Financial Condition Report – 2017 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … on the horizon. As the United States enters its ninth year of economic expansion, New York faces increasing fiscal … Provides citizens with an overview of the financial condition of New York State It presents …
https://www.osc.ny.gov/reports/finance/2017-fcrNyack Union Free School District – Reserve Funds (2014M-185)
… review reserve fund balances and determine if reserves are funded at appropriate levels and in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Brewster Central School District – Financial Condition (2014M-224)
… Brewster Central School District is located in the Town of Southeast in Putnam County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/brewster-central-school-district-financial-condition-2014m-224Town of Italy – Multiyear Planning (2017M-53)
… purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… government. The nine-member Council comprises the Council President, Vice President and seven Council members. The City’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
Dutchess County Water and Wastewater Authority Cash Receipts 2016M360
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Summitville Fire District – Financial Activities (2016M-395)
… District money is safeguarded. Key Recommendation There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)
… [read complete report - pdf] Audit Objective Determine whether Highland Falls-Fort … 10 student accounts, were unneeded and should have been disabled. Sensitive information technology (IT) control … and ensure that unneeded user accounts are immediately disabled. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-userCity of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)
… (SHP Training). Key Findings SHP Training was not provided to all employees and any elected officials. Of the 30 total … annual SHP Training and encourage elected officials to complete the training. City officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04Eggertsville Fire District – Financial Activity (2017M-27)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Village of Mayville – Online Banking (2020M-150)
… authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a written online banking …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Town of Seneca Falls - Financial Management (2018M-266)
Determine whether the Board and Town officials effectively managed and provided oversight of the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Lackawanna City School District - Tuition (2019M-59)
… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … and resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Stockbridge Valley Central School District - Information Technology (2019M-13)
Determine whether the Board and District officials established information technology IT policies and procedures to adequately safeguard personal private and
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mMcLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… tax exemptions. Key Findings We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
… whether District officials accurately paid employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible … District officials did not ensure an independent review of separation payment calculations was performed for all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153LaFayette Central School District - Fixed Assets (2018M-073)
… assets valued at $168,700 were either not recorded on the master inventory list or not properly tagged. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073