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East Hampton Union Free School District – Financial Software User Access (2016M-340)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over user access to the … District officials have not adopted procedures outlining how user access rights should be established or modified, and … administration. Develop written procedures outlining how user access rights should be established or modified …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

Rensselaer County – County Bridge Maintenance (S9-13-6)

… The Department is responsible for the maintenance and repairs of approximately 60 County-owned bridges. It is not … action programs. The County does not track maintenance and repairs by bridge, which could make it more difficult to … repair a bridge. Key Recommendation Record and monitor repairs and maintenance by bridge. … Rensselaer County County …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

DiNapoli: Property Tax Exemptions Top $450 Billion

… State Comptroller Thomas P. DiNapoli issued a report today highlighting recent trends in property tax … districts. "Property tax exemptions can be a valuable tool to improve housing affordability or fuel economic growth," … Find out how your government money is spent at Open Book New York . …

https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billion

Westchester County - Financial Condition (2018M-151)

… complete report - pdf] Audit Objective Determine whether County officials effectively managed the County's financial condition to ensure the sustainability of …

https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151

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

… [read complete report – pdf] Audit Objective Determine whether the South … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional service providers and the insurance …

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

Real Property Tax Cap - School Districts Guidance

… County 2015-2016 School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for … In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidance

West Albany Fire District – Credit Card Purchases (2017M-15)

… were not approved in advance by either Board approval or purchase order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation required before making the purchases. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Commack Public Library District – Selected Financial Operations (2015M-132)

… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132

Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)

To determine the implementation status of the eight recommendations in our initial audit report Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services Report 2013S1

https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-vision

Union-Endicott Central School District - Noninstructional Overtime (2018M-201)

Determine whether District officials appropriately monitored and controlled overtime for noninstructional employees

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018m

Uniondale Union Free School District – Information Technology (2023M-61)

… nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Evergreen Charter School – Credit Card Purchases (2024M-143)

… not always properly approved and/or adequately supported to show they were for a proper School purpose. When credit … and using the School’s 13 credit cards that were assigned to 13 School officials. 255 credit card charges totaling … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143

DiNapoli: Tax Cap Remains at Two Percent for 2020

… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020

Vendor File Advisory No. 3

… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address

Pembroke Central School District - Investment Program (2023M-130)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Opinion 94-12

… opinion. FIRE DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, … be in exchange for fair and adequate consideration. Prior to negotiating with any particular lessee, the fire district …

https://www.osc.ny.gov/legal-opinions/opinion-94-12

Marion Central School District – Procurement (2022M-3)

… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Millbrook Central School District – Information Technology – User Accounts (2021M-48)

… user accounts in order to prevent unauthorized access, use and/or loss. Key Findings Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, … accounts were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accounts