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State Comptroller DiNapoli Releases School District Audits
… result, five of the six online banking users were allowed to access nonbusiness websites prohibited by the policy. In … information technology security (IT) awareness training to all online banking users was not provided. Sensitive IT … implement the faculty auditor’s recommendations. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 308
… pool that is to be deleted. Agency Actions Reporting Line Number Changes: There is no realignment process. Agencies that want to make line number changes for the position should not enter these transactions until pay period To change a line number, use the path: Go Manage Positions Use Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147), released in December 2021. … that District officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for accuracy and completeness. The audit included nine recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fCity of New Rochelle - Elevator Inspections (2018M-62)
… and related equipment that were not included. 75 of 85 property owners did not submit either six month or annual … notices were not sent to 68 (91 percent) of these property owners. Bureau officials did not follow up on … deficiencies on the inspection reports submitted by property owners. Serious elevator deficiencies included 35 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and … Determine if District officials established eligibility for and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Agencies Bulletin No. 1522
… will be added through Time Entry using the earn code CFR . This amount is used for reporting and tax withholding … The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT … the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentWallace Volunteer Fire Department – Board Oversight (2024M-125)
… and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Saugerties – Claims Auditing (2024M-144)
… credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. … For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … documentation. The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of … making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial … County is located in central New York and has a population of approximately 65,000. The County is governed by the Board …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and … accounting records and reports. As a result, the Board of Trustees’ (Board’s) ability to make informed financial … record water and sewer account adjustments and the re-levy of unpaid water and sewer charges to the control accounts. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Barnard Fire Department – Financial Controls (2015M-134)
… a Finance Committee to perform the key financial duties as stated in the bylaws. Present the statutorily required …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134State Agencies Bulletin No. 1436
… Effective Date(s) Administration paychecks dated December 2, 2015 Institution paychecks dated December 10, 2015 OSC … will be added through Time Entry using the Earnings Code CFR . This amount is used for reporting and tax withholding … amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… complete report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) … Determine whether Greenwood Lake Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsErie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Le Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Norwood-Norfolk Central School District – Financial Management (2022M-129)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund balance to exceed the 4 percent statutory limit. As of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Town of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60