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Marathon Joint Fire District – Investment Program (2023M-76)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services … employees use requisition forms and purchase orders prior to making purchases. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Honeoye Central School District - Information Technology (2019M-9)
… Employees stored personal data, such as photos, videos and music, on District computers. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Town of Pleasant Valley – Financial Management (2024M-158)
… [read complete report – pdf] Audit Objective Determine whether the Town of … Board: Did not consider historical or known revenues and expenditure trends when preparing annual budgets. As a result, revenues were underestimated and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsNew York State Fiscal Reform and Accountability Act
… finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … the New York state capital asset/infrastructure council (Part B); to amend the state finance law, in relation to … the repeal of certain provisions upon expiration thereof (Part C). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … The West Albany Fire District is a district corporation of the State, distinct and separate from the Town of Colonie …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15XI-A.2 Purchase Requisitions – XI-A. Purchasing
… AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize the … Preparation: Requisitioners should follow Office of General Services’ (OGS) Procurement Guidelines when … onto the requisition. The Item Master is a repository of items that provides buyers with a standardized list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAusable Valley Central School District - Claims Auditing (2018M-190)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law, Section 1724 … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190West Islip Union Free School District – Payroll (2016M-78)
… The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August … by an elected seven-member Board of Education. Total payroll expenditures for the 2014-15 fiscal year were approximately $65 million. Key Findings Two payroll clerks are responsible for adding new employees into …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78State Comptroller DiNapoli Releases Municipal Audits
… audits of Village of Alden , Town of Bainbridge , Cortland County , Franklin County , Town of Liberty , Town of Ulster , City of White … of Alden – Ambulance Service Billing and Collection (Erie County) The board did not properly oversee and monitor … audits of Village of Alden Town of Bainbridge Cortland County Franklin County Town of Liberty Town of Ulster City of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… plan. As a result, the District had additional entry points for attackers to access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andCity of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … of the properties, specifically the largest property which is listed for sale at $1 million. If these properties are not … an appropriation of $561,000 of fund balance, which is a non-recurring funding source. Because this is a one-shot …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Ashland – Long-Term Planning (2024M-114)
… might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114IT Contingency Planning – Information Technology Contingency Planning
In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes in the event of a disruption
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningWynantskill Union Free School District – Purchasing (2022M-85)
… bidding thresholds. Key Findings District officials could not always support competition was sought when purchasing … Officials did not: Develop clear guidance in procedures to seek competition for purchasing goods and services that … through State contract vendors, and the District should have paid $1,028 less for three purchases. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Salamanca City School District – Financial Management and Payroll (2017M-138)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices and … (58 percentage points). The Board and District officials have not effectively managed four reserve funds with balances …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… complete report – pdf] Audit Objective Determine whether West Hempstead Union Free School District (District) … audit school west hempstead …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBrunswick Central School District – Financial Condition (2014M-002)
… in three years. District officials have not established a formal plan stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002