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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-0Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… not maintain appropriate, complete and accurate records to detail real property tax and water rent billings and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232State Comptroller DiNapoli Releases Municipal Audits
… audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal … that all cash had actually been deposited. Town of Ithaca – Information Technology (Tompkins County) Town … audits of Chestertown Volunteer Fire Company Town of Ithaca and the Town of Smithtown …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Baldwinsville Central School District – Fuel Inventory (2022M-106)
… reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or ensure … needed to monitor fuel usage. Ensure the District’s fuel tanks were physically secured. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsCity 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 … April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of … City of Utica Parking Violation Enforcement and Collection 2015M219 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… 26 revolving loan payments were accurate and received on time. However, the Board and the Administrator did not …
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)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle … ensure fuel purchases are periodically compared to usage for reasonableness. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… not be located. These assets cost $128,102 and included computers, projectors, interactive displays and cameras. … hard drives were sanitized prior to disposal, and 11 other computers were sanitized and disposed of but were still …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Long Island Rail Road: On-Time Performance by the Numbers (2023)
In 2023, the LIRR carried 65.2 million riders, a reduction of 25.9 million from levels last reached before the COVID-19 pandemic in 2019, when ridership reached 91.1 million passengers.
https://www.osc.ny.gov/files/reports/pdf/report-9-2025.pdfTown of Pulteney – Information Technology (2021M-28)
… adequately safeguarded Town information technology (IT) assets. Key Findings Town officials did not adequately safeguard Town IT assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and monitor computer use. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Penn Yan Central School District – Network Access Controls (2021M-79)
… Yan Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Village of Hempstead -- Budget Review (B7-15-7)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating … to lessen the real property tax levy. The Board has not yet adopted a resolution to use the reserve. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Village of Suffern – Budget Review (B17-6-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Ilion – Information Technology (2015M-34)
… Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… network access controls were adequate. As a result, there is a significant risk that network resources, financial data … inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … employee IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… 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/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mEastport-South Manor Central School District – Financial Software User Access (2014M-379)
… audit was to evaluate the District’s controls over user access to the financial software for the period July 1, 2013 … did not have any written procedures outlining how user access rights should be established or modified. District … financial recordkeeping functions, giving her unrestricted access to all functions within the financial software …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user