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Rockville Centre Union Free School District – Information Technology (2023M-140)
… software that may compromise data confidentiality, integrity or availability is increased. Fifteen network users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mWest Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 … State aid checks totaling $41,167 were not accounted for or deposited. As a result, the School did not have access to … accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund management practices and internal … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the … requirements. There are no recommendations pertaining to ECAs in this report. … Genesee Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Problem Gambling Treatment Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment … study to identify the number or location of individuals in need of such services. As such, our audit was unable to … where they were needed most. The two recommendations in our initial audit report addressed the need for a …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection … of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is … large meters were tested and calibrated on a regular basis to help ensure that bills, especially those for the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108What Tier Are You In?
… System (PFRS). Your tier determines: Your eligibility for benefits, The formula used in the calculation of your … you must contribute toward your benefits, and Eligibility for loans If you are an ERS Member... You are in: If you … when they joined NYSLRS Their tier determines eligibility for benefits the formula used to calculate them and more …
https://www.osc.ny.gov/retirement/members/what-tier-are-youHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… Purpose of Audit The purpose of our audit was to examine Board oversight of Commission operations and the … joint activity which provides recreation and youth service to approximately 190 children residing in the Towns of Hadley … Findings The three towns did not enter into an agreement to govern the Commission or establish policies or procedures …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about 2500. The … Justice Court. For the Town’s 2011 fiscal year, $27,000 in revenue was attributable to Court operations. Key Findings … Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Williamsville Central School District – Financial Management (2016M-274)
… reserve fund policy to ensure that it identifies optimal or targeted funding levels for each reserve and the conditions under which each reserve fund will be used or replenished. Charge appropriate expenditures to the insurance reserve as required or transfer the funds in the reserve to another reserve in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… did not ensure that credit card charges were reconciled in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring