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East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)

… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that network and financial software access controls were adequate to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software

Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)

… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

City of Newburgh – Budget Review (B6-16-17)

… 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 … to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue shortfall … taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Town of Stony Point – Budget Review (B6-13-15)

… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Town of Somers – Justice Court (2013M-198)

Town of Somers Justice Court 2013M198

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198

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

… The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the Clerk of the … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …

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

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the Board as required. Accurately record, remit and report … Remit real property tax collections totaling $2 million to the Town Supervisor (Supervisor) or the County Treasurer …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

About this Report – 2023 Financial Condition Report

… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Annual Comprehensive Financial Report …

https://www.osc.ny.gov/reports/finance/2023-fcr/about-report

Sweet Home Central School District – Financial Management (2022M-166)

… the Sweet Home Central School District’s (District) Board of Education (Board) and District officials properly managed … which was improperly restricted in a debt reserve as of June 30, 2021. The Board unnecessarily appropriated $2 . 4 million of fund balance each year and real property taxes were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

East Meadow Union Free School – Overtime (2022M-118)

… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. Incorrectly calculated 61 percent of the unused vacation … and approve all unused leave and separation payments to help ensure they are accurately calculated, supported and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Village of Tannersville – Water Department Operations (2016M-417)

… was to review the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background … is located in the Town of Hunter in Greene County and has a population of approximately 700. The Village is … Mayor, who also comprise the Board of Water Commissioners. For the 2015-16 fiscal year, the Village’s budgeted …

https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417

Akron Central School District – Controls Over Compensatory Time (2014M-24)

… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool … The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the … sales tax of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

Connetquot Central School District – Financial Condition (2015M-98)

… The Connetquot Central School District is located in the Town of Islip, Suffolk County. The District, which is … five-member Board of Education, operates 11 schools with approximately 6,300 students. Budgeted appropriations … did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98

Wyandanch Union Free School District - Budget Review (B22-7-1)

… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

Wilson Central School District - Financial Management (2022M-22)

… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. As of June 30, 2021: The recalculated surplus fund balance was $3.3 million, which exceeds the 4 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22