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Chittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an … District officials did not adequately manage nonstudent network and local user account access or develop an IT … Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Objective Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate … Determine whether FrankfortSchuyler Central School District District officials maintained appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsSilver Creek Central School District – Financial Management (2022M-153)
… Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and … and District officials continued to not properly manage fund balance and reserves, resulting in more taxes being levied than were needed to fund operations. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Montauk Union Free School District – Information Technology (2022M-137)
… is an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Afton Central School District – Fund Balance Management (2023M-18)
… [read complete report – pdf] Audit Objective Determine whether the Afton … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Scio Central School District – Capital Assets (2024M-45)
… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be located. The missing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Brentwood Union Free School District – Information Technology (2023M-83)
… report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Opinion 90-8
… city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain operative … certain city charter provisions governing the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of Insurance Law, §§9104 and 9105 by Chapter 293 of the Laws of 1988. Chapter 293, …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Payroll Improvement Project Bulletin No. PIP-017
… been extended to include: Saturday 02/27 6:30 am – 4:00 pm Sunday 02/28 6:30 am – 4:00 pm Monday 03/01 6:30 am – 8:00 pm Tuesday 03/02 6:30 am – 8:00 pm Wednesday 03/03 6:30 am – 8:00 pm Thursday 03/04 5:00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-017-post-production-support-payserv-92West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… Misconduct (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce allegedly falsified records …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… of local departments of social services and homeless shelter providers to make sure those entering the shelters … per year from 2018 to 2022. Each client who enters a shelter must take part in a needs assessment and the … to be completed within the first 10 days of admission to a shelter. DiNapoli’s auditors found from January 2018 to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $356,000 were not competitively procured, as required by state law and the village’s procurement policy. In addition, … reports, annually audit the treasurer’s records per state law or ensure the accuracy of the annual financial …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Voorheesville , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … filed in October 2013, more than two years late. Town of Wilson – Purchasing (Niagara County) The board did not ensure … of Voorheesville Willsboro Fire District and the Town of Wilson …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black … District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized … To determine whether security over the Hudson RiverBlack …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … to June 27, 2013. Background The Swan Lake Fire District is a district corporation of the State, distinct and separate from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mTown of Woodstock - Information Technology (2018M-211)
… Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured … implement and enforce procedures to monitor the use of IT resources, including personal use. Adopt written IT policies and procedures to …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Town of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257