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

… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … inventory. Key Recommendations Ensure District inventory records are complete and include the details necessary to … physical inventories and compare results to inventory records. District officials agreed with our recommendations …

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

East Quogue Union Free School District – IT Asset Management (S9-22-8)

… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … inventory. Key Recommendations Ensure District inventory records are complete and include the detail necessary to … physical inventories and compare results to inventory records. District officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… network user accounts, maintained adequate inventory records for information technology (IT) equipment and … user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a result, … Maintain complete, accurate and up-to-date inventory records. Develop and adopt a comprehensive written IT …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… Key Findings The Treasurer did not maintain appropriate records or provide the Board with monthly financial reports. … bills prior to disbursement. The Company did not maintain records showing how many people bought tickets or attended … Require that the Treasurer maintain detailed financial records and provide monthly financial information. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… The Board did not perform an audit of the Treasurer’s records for the 2011, 2012 and 2013 fiscal years until April … appropriate, accurate, complete or timely financial records and reports. The Board did not review and approve … Conduct semiannual audits of the Treasurer’s books and records, as per Department bylaws. Establish procedures for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… annual report and did not annually audit the Treasurer’s records as required by the Company bylaws. The Board did not … operations, including regular reviews of financial records, reports and reconciliations. Annually audit the Treasurer's records. Establish controls to ensure that all fundraising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… fuel inventories and maintained accurate and complete records for the period July 1, 2016 through July 31, 2017. … should maintain accurate and complete fuel inventory records and should thoroughly investigate variances between fuel records and tank readings. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

Village of Akron – Selected Financial Activities (2016M-133)

… the Village’s water operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through … did not maintain complete or accurate accounting records and reports. The Village had insufficient cash to … is recorded timely and accurately in the accounting records. Prepare accurate and conservative budgetary …

https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133

Implications for the Future – 2022 Financial Condition Report

… and resource levels available to support spending for State programs. The Importance of Federal Funding Federal aid … other essential programs. In recent years, for example, new federal funding has helped to extend health coverage to … spending, as several reports by the Office of the New York State Comptroller have shown. However, the most recent …

https://www.osc.ny.gov/reports/finance/2022-fcr/implications-future

Challenging a Determination – New Career Plan

… call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …

https://www.osc.ny.gov/retirement/publications/1515/challenging-determination

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… clubs. Ensure that each club maintained a separate set of records from those of the central treasurers. Officials did … officers. Ensure that a separate and independent set of records of receipts and disbursements be maintained by the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Town of Dayton - Fund Balance Management (2019M-221)

Determine whether the Board has properly managed fund balance

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… perform or provide for an annual audit of the Treasurer’s records and financial reports. Key Recommendations Take … Maintain complete, up-to-date and accurate accounting records. Ensure that an annual audit of the Treasurer’s annual financial report and supporting records is performed. …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Village of Palmyra - Justice Court Operations (2019M-202)

… totaling $1,864. The Board’s audit of the Court records and reports was inadequate. Key Recommendations … Fund as appropriate. Ensure the annual audit of the Court records is sufficiently detailed and documented, includes …

https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202

Oversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds

… Purpose To assess the extent that State agencies responsible for operating and regulating … available for use by residents and visitors of New York State. These agencies provide oversight to more than 7,000 pools, beaches, and spray grounds throughout the State, including those on the Atlantic Ocean and the Great …

https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-grounds

Opinion 88-13

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … interest if the agency sells insurance to the village. You state that the village mayor is the vice-president and holder … where an interest is prohibited solely by reason of employment as an officer or employee of a corporation if (1) …

https://www.osc.ny.gov/legal-opinions/opinion-88-13

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