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Village of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Hume – Financial Management (2014M-333)
… balanced budgets that fund recurring expenditures with recurring revenues. Review budget-versus-actual reports …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333Town of Dickinson – Fiscal Oversight (2014M-337)
… a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted appropriations … pay Board-approved claims listed on abstracts provided by the Town Clerk, except where allowed by statute or resolution. Annually audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of German Flatts – Fiscal Stress (2015M-217)
… 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately … amounts of fund balance the Town should maintain in each fund. Decrease reliance on annual RAN borrowings to …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of North Salem - Agricultural Exemptions (2018M-194)
… Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254DeRuyter Central School District - Information Technology (2019M-175)
… their use of social media on District computers. Provide IT security awareness training to employees. Restrict user … and local user accounts. Sensitive information technology (IT) control weaknesses were communicated confidentially to … Internet browsing and use of social media. Provide formal IT security awareness training to employees. Evaluate network …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175City of Binghamton - Water System Cybersecurity (2018M-152)
… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Norwich City School District - Fund Balance Management (2018M-198)
… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Springs Union Free School District - Payroll (2018M-222)
… salaries and accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in … for 11 of 33 employees tested (33 percent) were overstated on nine occasions (by a total of 20.5 days valued at $4,694) … seven occasions (by a total of 26 days valued at $7,845). Key Recommendations Develop and implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
Laurens Central School District Cafeteria Operations and Reserves 2018M111
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… of key Division systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We also found ITS did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followReview of Travel Card Expenses
… to which she was not entitled, falsifying a departure location to claim reimbursement for mileage she never …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesMigrant Expenses - November 2023
November 2023 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-november.xlsxMigrant Expenses - December 2023
December 2023 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-december.xlsxMigrant Expenses - January 2024
January 2024 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-january2024.xlsxMigrant Expenses - September 2023
September 2023 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-september.xlsxMigrant Expenses - March 2024
March 2024 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-march-2024.xlsxMigrant Expenses - March 2025
March 2025 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-march-2025.xlsxMigrant Expenses - February 2025
February 2025 data on Asylum Seeker Expenses
https://www.osc.ny.gov/files/reports/excel/aser-february-2025.xlsx