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Village of Mexico – Financial Management (2023M-170)

… fund balance level. Village officials agreed with our recommendations and indicated they will take corrective …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

OnTECH Charter High School - Information Technology (2023M-71)

… Determine whether OnTECH Charter High School School officials ensured information technology …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

East Aurora Union Free School District - Procurement (2023M-125)

… totaling $1.8 million. Did not obtain competitive pricing or retain documentation to demonstrate quotes were …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Saranac Central School District – Student State Aid (2023M-91)

… an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to respond. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91

Village of Monticello – Board Oversight (2016M-337)

… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight …

https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337

Town of Ballston - Water Fund Financial Operations (2023M-60)

… result, delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, and meters were …

https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60

Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)

… Village’s financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s … Adopt reasonable budgets based on accurate historical or known trends for revenues and expenditures, and require … outstanding real property taxes and water rents. Audit, or provide for an audit of, the Clerk-Treasurer’s financial …

https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … strength of the fund for generations to come.” The Fund's value reflects retirement and death benefits of $4.09 billion paid out during the quarter. Its audited value was $248.5 billion as of March 31, 2023, the end of …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Brentwood Union Free School District – Information Technology (2023M-83)

… Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data was … users with information technology (IT) security awareness training and implementing an IT contingency plan. Key … safeguarded. In addition, the District has an increased risk that the network may be accessed by unauthorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83

North Tonawanda City School District – Information Technology (2023M-102)

… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)

… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES officials did not monitor electricity rates to ensure they were at the lowest possible …

https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Specifically: The Director did not prepare and provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The Principal or other designated official did not review … an abstract of invoices and checks to be signed by the Principal. Review cancelled check images to ensure only …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Village of Canaseraga – Claims Audit (2023M-48)

… 300 claims we reviewed totaling approximately $758,000, 205 claims (68 percent) totaling approximately $656,000 had …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… a written agreement with a detailed list and explanation of services and responsibilities. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Village of Sidney – Financial Activities (2023M-14)

… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14