Search
William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Floyd Union Free School District’s (District) Board of Education (Board) and District officials ensured check … to checks without overseeing the check signing process; of the 364 checks reviewed, 353 checks totaling $6.7 million … Key Recommendations Ensure the Treasurer maintains control of her electronic check signature at all times. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334DiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… (SFY) 2025-26, $2.3 billion higher than estimates released in the Division of Budget’s (DOB) Mid-Year Update to the … “The state enters the final quarter of the fiscal year in good financial condition,” DiNapoli said. “However, … cuts necessitate a continued bolstering of reserves in order to protect the services New Yorkers rely on.” …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberDiNapoli: Federal Aid, Increasing Tax Revenues and Savings Boost New York City's Surplus
… than expected. Budget gaps during FY 2024 through FY 2026 will average about $2.7 billion, an amount that has … growth is expected to average 2.4% from FY 2024 to FY 2026, but an unexpected decline would require at least a … programs, risks total more than $3 billion annually by FY 2026, with tax offsets bringing the net risk to about $2.1 …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-federal-aid-increasing-tax-revenues-and-savings-boost-new-york-citys-surplusSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… secured access to the network, student information and financial applications. Key Findings Although District … they did not adequately secure access to the network and financial application. District officials did not: … Key Recommendations Review generic network user accounts and ensure that unnecessary accounts are disabled. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… The purpose of our audit was to examine the District’s financial condition and capital improvement project … Fairport Central School District Financial Condition and Capital Improvement Project …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key Findings District … network or properly manage user permissions in financial and student information applications. In addition to finding …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, April 14, 2022, … Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced that on Thursday April 14 2022 …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation LDC officials ensured disbursements were properly authorized supported and for valid purposes
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… would have been even greater. The Board failed to audit all claims as required by Village Law. For the fiscal year … access, breach notification, data backup, and disaster recovery. Key Recommendations Adopt structurally balanced … sources. Conduct a thorough and deliberate audit of all claims against the Village, before they are paid, …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… in New York The Paycheck Protection Program (PPP) is a loan program administered by the U.S. Small Business … qualified expenses, such as rent and utility payments. The loan can be forgiven if the business maintains employment … levels and meets other conditions, essentially turning the loan into a grant. The program was initially funded at $349 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… was to examine internal controls over selected financial and operational areas for the period January 1, 2011, to June … by an elected Town Board which comprises a Town Supervisor and four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 million and $1.7 million, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Tioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
… health insurance buyout incentives and providing select special education services in-house. Key Findings District … approximately $10,000 and $251,000. Providing select special education programs in-house. Savings could be … incentive to help reduce costs. Consider providing select special education services in-house to help reduce costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-health-insurance-and-special-education-costDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley … steal her pension. She was caught and now she must repay the $42,000 she stole from the state retirement system," …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… [read complete report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is seeking competition for purchases that are … and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216