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Village of Upper Brookville – Justice Court (2013M-160)
… Background The Village of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board … of all moneys received are made intact and within 72 hours from the date of receipt, excluding Sundays and holidays. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… routine monitoring of the budget against actual operating results during the year. As a result, the Board adopted … and structurally balanced budgets, using actual financial results from prior years and other relevant and available …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsCity of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. City of Little Falls – Financial Condition Audit Follow-Up (Herkimer …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-724
… in the General Deduction page to initiate the deduction. Paper pledge cards are not available this year. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… information on the processing of payroll deductions for the 2021 CUNY Charitable Campaign, Deduction Code 897. … employees are affected. Effective Dates Payroll deductions for the 2021 CUNY Charitable Campaign will begin in paychecks … deduction record for the 2021 contribution year. An error report of transactions not processed will be sent to CUNY. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignBelfast Central School District – Reserve Funds (2021M-135)
… [ read complete report - pdf ] Audit Objective Determine whether the Belfast …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135Town of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Albion – Financial Management (2021M-29)
… the budgets were not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating funds’ combined unrestricted fund balance declining from $1,165,418 as of January 1, 2018 … a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete fund …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Stanford – Financial Management (2021M-130)
… Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than … revenues and appropriations are reasonable and based on historical data or known trends. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Arlington Central School District – Network User Accounts (2021M-110)
… of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… Cayuga County (County) officials ensured electronic data containing personal, private, and sensitive information … did not adequately protect the Department’s electronic data containing PPSI. In addition to sensitive information … confidentially to officials, we found: Electronic data containing PPSI on 32 of the 61 County-owned Department …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andClyde-Savannah Central School District – Network Access Controls (2020M-122)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Town of Duanesburg – Financial Records and Reports (2020M-116)
… [ read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of Marcy – Justice Court Operations (2020M-166)
… complete report - pdf ] Audit Objective Determine whether the Town of Marcy (Town) Justices provided adequate oversight … intact and properly reported and remitted. Key Findings The Justices generally provided adequate oversight of Court … intact and were properly reported and remitted. However, the Justices did not: Document their review of the clerk’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not develop and adopt a … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Piseco Common School District – Authorized Investments (2023M-172)
… requirements. Key Findings District officials did not invest in accordance with statutory requirements. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … did not adequately secure user account access to the network or properly manage user accounts and permissions in … As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… complete report – pdf] Audit Objective Determine whether County of Albany (County) employees and elected officials completed annual … prevention training (SHP Training). Key Findings Although County officials provided employees and most elected … audit statewide county albany …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Plattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198