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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andEast Ramapo Central School District – Budget Review (B21-5-4)
… appointed monitors (one fiscal and one academic) expressed concerns that the 2020-21 fiscal year budget may be … by approximately $25 to $30 million. In response to those concerns, District officials, SED officials, and members of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for … all claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232State Agencies Bulletin No. 1164
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 with Dues … for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file from NYSCOPBA to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company , Town of Ithaca and … are accurately billed for all fuel used. For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… 2011 through April 2013, department members did not always sign the daily member attendance record and not all overtime … of Hague – Departmental Cash Receipts (Warren County) The board has established adequate internal controls over the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the … audit of claims. Ensure adherence to the procurement policy’s provisions for obtaining quotations and proposals …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsBaldwinsville Central School District – Fuel Inventory (2022M-106)
… for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … and found District records support that the District may have been overbilled for 2,518 gallons valued at $6,181. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing collection … due or set a benchmark for collection rates. Officials have not effectively segregated parking violation duties in …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… use. Officials did not maintain accurate and up-to-date inventory records, affix identification tags to all assets, … Also, 30 out of 95 assets on hand were not listed in the inventory records. None of the 39 IT assets (totaling … for compliance. BOCES officials generally agreed with our recommendations and indicated they will take or have …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
Berlin Central School District Vehicle Fuel Inventory 2018M02
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Village of Ilion – Information Technology (2015M-34)
… $13.6 million. Key Findings The Village experienced two information technology (IT) incidents in 2014 initiated by … when there is a security breach relating to private information. The Village has not established a process for … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Town of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… did not have a written agreement with BOCES to itemize and define all IT services and responsibilities, including …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Penn Yan Central School District – Network Access Controls (2021M-79)
… were secure. Officials did not: Regularly review network user accounts and permissions to determine whether they were … to be disabled. As a result, we identified 1,094 unneeded user accounts and six user accounts with unnecessary administrator permissions. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to … which is $208,037 above the limits established by law. Key Recommendation In adopting the 2017-18 budget, be …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Eastport-South Manor Central School District – Financial Software User Access (2014M-379)
… outlining how user access rights should be established or modified. District officials designated the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user