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Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key … Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… complete report – pdf] Audit Objective Determine whether Hicksville Union Free School District (District) officials … audit School District Hicksville …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTuxedo Union Free School District – Financial Condition (2015M-360)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $14.2 million. Key Findings The adopted budget for 2015-16 is structurally imbalanced, accounts receivables …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a seven-member … Not all assets were recorded on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and some assets were disposed of without Board approval. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
Determine whether SpringvilleGriffith Institute Central School District District officials adequately secured access to the network student information and financial applications
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… Junior Republic Union Free School District’s (District) website provided the public with transparent … Key Findings Although District officials maintain a website, certain financial information was either not posted … were required to include on the District’s website: External audit reports Original and final annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyWalden Fire District – Disbursements (2014M-184)
… of the State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Village of Croton-on-Hudson – Payroll (2017M-200)
Village of CrotononHudson Payroll 2017M200
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Walton Central School District – Financial Condition (2014M-118)
… Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in Delaware County. The District is governed by an elected … implemented a comprehensive multiyear financial plan based on reasonable estimates that project future revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 25, 2016. Background The Town of Ulster is located in Ulster County and has a population of … Town of Ulster Town Assessor 2016M361 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Green Island Union Free School District - Separation Payments (2019M-55)
… provided an advance of $15,000 of separation pay to the former Business Manager. Key Recommendations Provide … of separation payments. Discuss the separation overpayment to the former Business Manager with the District’s legal counsel and take appropriate action to recover funds. Discontinue paying separation payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Half Hollow Hills Community Library - Fund Balance (2018M-127)
… Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the maintenance of … these surplus funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127King Center Charter School - Information Technology (2018M-61)
… breach notification, disaster recovery, data backup, password security management, IT asset inventory and user … address breach notification, disaster recovery, backups, password security management, IT asset inventory and to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Medina Central School District - Capital Projects (2019M-163)
… and District officials properly managed the 2016 capital project Project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Town of Leicester – Financial Management (2025M-2)
… effectively manage the Town’s fund balance and continued to unrealistically estimate revenues and appropriations in … In addition, the Board did not ensure it received up-to-date, accurate financial reports in a timely manner, which … fund balance of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Capital Planning and Maintenance
… and budgets are reasonable and supported. Our audit scope covers the period April 1, 2012 through December 23, 2015. … the New York and Ogdensburg Railway; and the Commerce and Heavy Industrial Parks. The assets operate in tandem to … Expansion plans are underway for the Airport, and a low-cost carrier is expected to begin providing additional …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceState Comptroller DiNapoli Releases Audits
… have been issued. Department of Health (DOH): Patient Safety Center Activities and Handling of Revenues (2019-S-15) … has generally met the primary objectives of the Patient Safety Center (PSC) regarding data reporting, collection, and … Law, enacted to expand parents’, guardians’, and other qualified persons’ access to records relating to incidents …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of … People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported … To determine whether the Justice Center for the Protection of …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their full vested benefits at age 62, or may choose early retirement, …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefit