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City of Dunkirk – Billing Enforcement (2020M-117)

… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could …

https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… manage user accounts and permissions. Five individuals left employment between 2015 and 2019 but had active user … not needed, including three accounts that were created in 2015 and 2016. Ensure contractors signed the acceptable … network user accounts and disable unnecessary accounts in a timely manner. Remove financial software user …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020m

NFC Development Corporation – Project Approval and Monitoring (2021M-11)

… Determine whether NFC Development Corporation Corporation officials awarded projects in …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoring

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

City of Long Beach - Financial Condition (2019M-133)

… report - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s … general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds from 2014-15 through … Determine whether the Council and City officials adequately managed the Citys …

https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Lake Pleasant Central School District - School District Website (S9-19-36)

… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) used its … Determine whether the Lake Pleasant Central School District District used its …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… Deposit slips, credit card settlement reports, copies of checks and money orders and bank statements were missing. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Town of Boylston – Financial Condition (2021M-69)

… operations. The Board: Did not adopt realistic budgets and failed to monitor budgetary results during the year. … budgets. Reduce surplus fund balance. Establish budgeting and fund balance policies and develop multiyear financial plans. Except as specified in …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Mineola Union Free School District – Financial Condition Management (2021M-44)

… School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … budgets that include reasonable appropriation estimates, and only appropriate fund balance when needed. Comply with …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021m

Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)

… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …

https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121

Town of Boylston – Procurement (2021M-56)

… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56

Town of Pharsalia – Board Oversight (2018M-59)

… the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to … State prison. Key Recommendations Disburse Town money only after proper Board authorization. Perform a thorough annual …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)

… with reasonably estimated appropriations and use excess fund balance and reserves to benefit District residents in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and

Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)

… of Saratoga (Town) Board (Board) adopted realistic budgets and effectively managed fund balance. Key Findings The Board … fund balances that were 97 percent, 770 percent and 50 percent of the ensuing year’s appropriations as of … town-wide (TW) general, town-outside-village (TOV) general and TOV highway funds, respectively. These amounts are …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82

Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)

… not adequately safeguard MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information … PPSI on MCDs is adequately protected, which outline proper access, transmission, storage and use of PPSI. Establish a data classification …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

Lindenhurst Union Free School District – Collections (2024M-24)

… after District programs recorded receipts on a transmittal form. Treasurer reports were presented to the Board between …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Accounts Payable Advisory No. 28

… to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … the internal controls over the payment process as a basis for that certification. This certification requirement is … if the head of the agency, or a designee, has granted that authority by a rule or written directive filed with the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certification

DiNapoli Audit Praises Waterville Central School District

… Waterville Central School District, located in Oneida County, is conducting necessary background checks and … School District is located in the village of Waterville in Oneida County. The district serves students residing in the … Kirkland, Marshall, Paris, Sangerfield and Vernon in Oneida County, and the towns of Brookfield and Madison in …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-district