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Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… prospective customers the Corporation could have increased player participation and related revenues and subsequently …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Rome City School District – Multiyear Planning (2021M-144)
… officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop … needed to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends to project future revenues and expenditures but did not calculate the projected annual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144State Comptroller DiNapoli Releases Municipal Audits
… Village of Red Hook – Information Technology (Dutchess County) Officials did not adequately secure and protect the … officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a previous report issued in July 21, 2017, …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… were not adequately safeguarded or properly accounted for. District officials did not provide adequate oversight of … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Examination of Unemployment Insurance Benefits 2016 Annual Report
… we used data analytics to select 57,054 transactions for audit, including: (i) high risk payment requests DOL … with DOL to identified $238,792 in potential recoveries for past UI overpayments from 130 New York State employees … $342,415 from New York State employees who owed DOL for past UI overpayments through this cooperative effort. … …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportFire Prevention, Safety and Control
… Purpose To determine whether the Office for People With Developmental … Since that fire, the Office has taken several steps to improve its fire safety practices, spurred on by …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-controlDeRuyter Central School District – Financial Condition (2015M-119)
… an adequate amount of unrestricted fund balance to be maintained, within the legal limit, to meet the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Contract with Daytop Village, Inc. (Follow-Up)
… and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followCicero Fire District – Financial Condition (2023M-132)
… to properly monitor the District’s financial condition and fund balance. If the Board does not adequately control … expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have … Award Program (LOSAP). Effectively monitor available fund balance, resulting in the unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOnTECH Charter High School - Information Technology (2023M-71)
… were communicated confidentially to officials, the Board of Trustees (Board) and officials did not: Adequately manage … Policy (AUP). As a result, there is an increased the risk of School computers being exposed to malicious software. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided at meetings during the audit period. We reviewed payments for meals totaling $63,009 provided at 80 meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Cato – Water Financial Operations (2023M-145)
… until the Cayuga County Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized … Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure all adjustments made to water customer accounts are reviewed and approved. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… did not properly approve and monitor overtime worked by Facilities Department employees. As a result, employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimePutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … and accurately calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional … or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimePembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… pdf] Audit Objective Determine whether Pembroke Central School District (District) officials properly accounted for and appropriately used extra-classroom activity (ECA) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Onteora Central School District – Information Technology (2015M-92)
… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of … needs and expectations and specifies the level of service to be provided by the network support specialists. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92North Tonawanda City School District – Information Technology (2023M-102)
… School District (District) officials properly secured user account access to the network and managed user account permissions in financial and student information … Key Findings District officials properly managed user account permissions in the financial application but did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… network access controls were adequate. As a result, there is a significant risk that network resources, financial data …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7