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Oversight of Select High-Technology Projects
… under the State University of New York Polytechnic Institute (SUNY Poly). ESD funding for these types of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsMount Morris Central School District – Online Banking (2022M-99)
… 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 … ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Cornwall Central School District – Information Technology (2021M-83)
… over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. Key … officials did not establish adequate internal controls to safeguard the District’s user accounts. Specifically: … Sensitive IT control weaknesses, including issues related to software updates, were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Greater Amsterdam School District – Capital Project (2022M-50)
… status reports to the Board to enable it to properly monitor the project’s status. Ensure the claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Oversight of Industrial Hemp
… sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more than 0.3 percent. The federal … pre-growing inspections and for sampling plants to test THC levels before harvested industrial hemp enters the supply … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempTuckahoe Common School District - Purchasing (2018M-228)
… Determine whether the District sought competition for its professional service providers and for purchases that were … with Board-approved rates. Key Findings We reviewed 10 professional service providers paid a total of $422,677 and … Key Recommendations Use competitive methods to procure professional services and purchases under the bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Town of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158DiNapoli Announces Sale of General Obligation Bonds
… Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The net proceeds of $63.6 … Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The Series 2018B Taxable …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsTown of Hancock – Justice Court Operations (2021M-6)
… report - pdf] Audit Objective Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were … and cash balances exceeded known liabilities by $3,436 as of June 30, 2020. Key Recommendations Prepare monthly … promptly investigate any differences. Determine the source of unidentified cash balances. Justice Court officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6V.3.E Programs – V. Chart of Accounts (COA) Governance
… organizations and are intended to accomplish a similar set of recognizable objectives. Information captured in … organizations and are intended to accomplish a similar set of recognizable objectives …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsState Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive dues … Affected Employees: Affected employees are members of NYSCOPBA, Inc. and are currently in, or were previously … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… complete report - pdf] Audit Objective Determine whether Buffalo Collegiate Charter School (School) credit card … Determine whether Buffalo Collegiate Charter School School credit card charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Opinion 2006-9
… be subject to the referendum requirements of that statute. Section 198(12)(b) of the Town Law provides that the … (Town Law §198[12][d]; 15 Opns St Comp, 1959, p 396). Section 198(12)(b) expressly provides that, if all or any … of any town improvement district and to add to the list of entities that could make such a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Selected Aspects of Discretionary Spending
… determine whether Roosevelt Island Operating Corporation’s discretionary spending complied with its guidelines and … approximately $1.7 million of RIOC spending that was discretionary in nature. Each public authority should have … formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave … Former Delhi Highway Deputy Superintendent Brian Rosenthal allegedly overstated his sick and leave …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… percentage points. Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mNew York Mills Union Free School District – Procurement (2020M-79)
… for the purchase of good and services not subject to competitive bidding. Key Findings District officials did … always seek competition for purchases that are not subject to competitive bidding. Officials also did not comply with … policy. Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Town of Plymouth – Employee Benefits (2023M-176)
… Highway Department (department) leave and properly paid separation payments. Key Findings Officials did not … of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the … agreements (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … the town justice recorded, deposited and disbursed all court money accurately and timely. Candor Fire District – … not solicit competitive proposals for eight of the nine professionals who provided services totaling $150,800 during …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1