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East Hampton Union Free School District – Financial Software User Access (2016M-340)

… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-access

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… The server room is generally not locked even though the door has a locking mechanism. Key Recommendations Update the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

City of Utica – Parking Violation Enforcement and Collection (2015M-219)

… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Town of Ticonderoga – Capital Project Management (2023M-38)

… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… audit west webster volunteer fire cash disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)

… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m

Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)

… complete report – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured … greene school district leave …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accruals

Village of Savona – Board Oversight (2015M-328)

Village of Savona Board Oversight 2015M328

https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328

IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants

… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in … remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be held in the billing process … 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overview

Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)

… 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The … year were $35.9 million. Key Findings Weaknesses exist in the cash collection procedures in the Recreation …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013m

Niagara Falls Water Board – Financial Management (2015M-141)

… finances in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141

IX.5 Federal Billing & Invoicing – IX. Federal Grants

… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS and … Once an agencys Customer Contract Grant Award Project and Activities have been established in SFS and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicing

Horseheads Central School District – Network Access Controls (2021M-127)

… fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services … and disable those that are unnecessary. Develop an SLA to address the District’s specific needs and expectations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127

Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)

… a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use … policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the … take-home vehicles complete and file accurate weekly mileage logs as required. Ensure all employees assigned a …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-home

State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget

… effects of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city … effects of the pandemic and the long road back to normal Today in releasing its preliminary 2022 budget the city took …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budget

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91