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Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
Ischua Fire District Internal Controls Over Financial Operations 2013M367
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… did not own or could not provide support for. $11,258 for Christmas gifts that included, but were not limited to, gift …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Averill Park Central School District - Payroll (2018M-255)
… was not using payroll change reports as part of the payroll certification process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Schoharie Central School District - School Lunch Operations (2019M-19)
… (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19Hornell City School District - Financial Management (2019M-38)
… the practice of appropriating fund balance that is not needed or used to fund operations. Review reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT policies and procedures and a disaster recovery plan. Provide security awareness training to staff and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyLetchworth Central School District - Reserves (2018M-176)
… levels. Key Findings The written reserve fund policy does not adequately address funding levels resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176West Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Town of Morris – Justice Court Operations (2021M-66)
… report - pdf ] Audit Objective Determine whether the Town of Morris (Town) Justice collected, deposited, disbursed, … made disbursements totaling $30,398. We reviewed a sample of 42 cash receipts totaling $7,307 and all disbursements … Recommendations There were no recommendations as a result of this audit. Town officials agreed with our findings. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Brunswick Central School District - Online Banking (2020M-6)
… officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Avoca Central School District – Sexual Harassment Prevention Training (S9-23-19)
… Central School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 20 total individuals we tested (15 selected employees … and all five Board members), four employees or 27 percent of employees tested and the five Board members did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/avoca-central-school-district-sexual-harassment-prevention-training-s9-23Eldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… SHP Training did so. Additionally, the District excluded new hires, and per diem employees from SHP Training. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials … provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees … employees tested and one elected official did not complete the annual SHP Training. Key Recommendation City officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Yates County – Sexual Harassment Prevention Training (S9-23-07)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all … officials generally agreed with our recommendation and have indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)
… Baldwin Union Free School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected employees and all five Board members), 17 employees or 15 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-trainingContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfFormer Fire Co. Treasurer Admits Stealing $24K
… District Attorney James Ritts on the case. Wharton, 54, of Manchester, stole thousands of dollars by pocketing cash, using the fire company’s credit … company for nearly two years," DiNapoli said. "Thanks to my auditors and investigators, working with Sheriff Philip …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… to our partnership with Orange County District Attorney David M. Hoovler and the New Windsor Police, we were able to …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by about 2 percentage points, or $609,000. Adopted budgets in 2015-16 and 2016-17 overestimated appropriations by more … unplanned operating surpluses totaling $3 million in two of the last three fiscal years. The debt service fund … they are maintained at reasonable levels. Use the funds in the debt service fund to pay the related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition