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Ticonderoga Central School District – IT Asset Management (S9-22-23)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 30 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23

Saugerties Central School District – IT Asset Management (S9-22-05)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and … percent of the sampled assets were not properly accounted for. Specifically: A projector costing $599 and two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05

Randolph Central School District – IT Asset Management (S9-22-22)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22

State Comptroller DiNapoli Statement on MTA 2023 Budget

… adopted by the MTA today is balanced using $600 million in undetermined funding or MTA actions. Using as-yet … also shows the uncertainties that cloud larger budget gaps in the outyears, which my office has repeatedly raised . …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget

Rochester Academy Charter School – Purchasing (2013M-144)

… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for … transfer approval process could allow budget transfers to be made with late or no approval. The payroll clerk, … Key Recommendations Update the budget transfer policy to include a dollar threshold for budget transfer approvals. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Red Creek Central School District – Financial Condition (2016M-365)

… projected future needs. The Board and District officials have not developed formal, written multiyear financial or …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365

Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)

Lisbon Central School District Cafeteria Cash Receipts 2016M152

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152

Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)

… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-information

Village of Wappingers Falls – Board Oversight (2023M-70)

… and capital projects. As a result, the Board did not have sufficient information to oversee financial operations …

https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70

Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)

… were unneeded and additional entry points that could have been used to inappropriately access the network and view …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023m

Brushton-Moira Central School District – Tuition Billing (2023M-158)

… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158

Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)

… report – pdf] Audit Objective Determine whether Town of Riverhead (Town) officials properly administered the … or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: … Law Section 29.The collections were deposited an average of 18 days, and as much as 28 days, after they were recorded …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25

South Kortright Central School District – Claims Audit (2023M-69)

… we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… report – pdf] Audit Objective Determine whether the City of Salamanca (City) Comptroller (Comptroller) completed … through 2021 were not filed until after the resignation of the former Comptroller.The longest overdue report was more … Monthly financial reports included erroneous reporting of revenue and expenditures. The Mayor and Council did not …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Transportation – 2023 Financial Condition Report

… Improve Slightly for the Third Year in a Row The State is responsible for maintaining more than 42,700 lane miles of … was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has deterioration to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe or …

https://www.osc.ny.gov/reports/finance/2023-fcr/transportation

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… District (District) officials ensured the third-party administrator (administrator) returned forfeited funds from the Health … District officials were not aware that the FSA and DCAP administrator did not return forfeited funds totaling $25,701 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan