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Minerva Central School District – Financial Condition Management (2020M-60)
… of more than $2.1 million from 2016-17 through 2018-19 and annually appropriated fund balance that was not used to … operations. Unrestricted fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit, and the District’s last six independent audit reports …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Village of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… written policies and procedures for processing payroll and maintaining leave time accruals, resulting in … cash receipts. Key Recommendations Establish comprehensive payroll processing policies and procedures. Establish …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hampton – Justice Court Operations (2013M-305)
… of our audit was to review internal controls over the Courts financial activity for the period January 1 2012 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… cushion for unforeseen events or cash flow. The Board has not developed a written multiyear financial plan to identify, … address future financial issues. The Clerk did not deposit money intact or in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Exeter – Records and Reports (2015M-23)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2013 through September 4, 2014. … time the Supervisor filed the annual financial report was for the 2010 fiscal year, even though our Office sent out … remind the Supervisor of the filing deadlines and offers for assistance, and the tax levy limit calculation has never …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Bolivar-Richburg Central School District - Financial Management (2019M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Andover – Audit of Claims (2013M-388)
… totaled $792,384. Key Findings The Clerk did not number claims or prepare abstracts of claims to be … minutes. We found that the amounts in the minutes did not agree with the total amounts of the approved claims for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Sodus Central School District – Software Management (2022M-64)
… on District computers. Key Findings District officials did not establish adequate controls to prevent inappropriate, … inventory and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Vestal – Capital Acquisitions (2013M-78)
… was to review the Town’s planning and financing process for capital acquisitions for the period January 1, 2012, through January 15, 2013. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Village of Waterford – Board Oversight (2022M-70)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address the lack of …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Somers Central School District – User Accounts and Software Updates (2021M-153)
… comprehensive information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious … access. Develop and adopt a comprehensive IT contingency plan and communicate it to appropriate officials and … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mColumbia County – Court and Trust Funds (2014M-353)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court and …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… regarding the Metropolitan Transportation Authority’s (MTA’s) release of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave … MTA, the public is also waiting for more information about what steps the authority’s funding partners might take to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programLindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Edgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Town of Pitcairn – Claims Auditing (2024M-69)
… agreed with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69