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Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Inlet Common School District – Claims Processing (2023M-180)

… before payment. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… Implement controls to safeguard the Treasurer’s signature on disbursement checks and monitor the third-party online …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

Village of Corinth – Investment Program (2023M-146)

… the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Greenville Fire District – Investment Program (2023M-106)

… [read complete report – pdf] Audit Objective To determine whether Greenville Fire District (District) … earned. Officials did not: Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106

Village of Newport – Financial Management (2017M-12)

… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by … Village of Newport Financial Management 2017M12 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12

Village of Homer – Purchasing and Credit Cards (2017M-112)

… was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… and update the employee handbook to include guidance on timekeeping procedures and the accrual and use of vacation …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Village of Fayetteville – Information Technology Policies (2017M-47)

Village of Fayetteville Information Technology Policies 2017M47

https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47

State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike

… a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for coming to terms that …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strike

Lansing Fire District – Investment Program (2023M-62)

… agreed with our findings and indicated they have begun to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

Town of Seneca Falls – Cash Collections (2023M-57)

… Town of Seneca Falls (Town) officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not … rentals in accordance with statutory requirements. The Town Supervisor’s office did not maintain adequate …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… Cooperative Educational Services (BOCES) officials managed user account access to the network and financial application. … Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage user account access to the network. As a result, BOCES had an …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

audit town sempronius

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

Heuvelton Central School District – Procurement (2023M-55)

… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure … They also did not have written agreements with four of these vendors. Key Recommendations Document compliance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55

Fishers Island Union Free School District – Website Transparency (2023M-28)

… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated … As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services provided and submitting claims for Medicaid reimbursement. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Hilton Central School District – Network Access Controls (2022M-200)

… risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses that we confidentially communicated to officials, we found that: District officials did not … employees and others who were no longer providing services to the District. Key Recommendations Establish adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200