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Greenville Central School District – Information Technology (2016M-221)

… plan was not kept up to date, properly distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … recovery policy is periodically updated. Adjust the web content filtering to ensure that staff and students are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Cohoes City School District – Budgeting (2016M-111)

… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111

Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)

… Purpose of Audit The purpose of our audit was to examine the District’s transportation State aid procedures … in a timely manner for all the transportation State aid to which it was entitled for new bus purchases and did not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserve

Hammond Central School District – Payroll (2016M-398)

… Purpose of Audit The purpose of our audit was to evaluate the District's payroll procedures for the … of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)

… Officials also did not complete and maintain designation forms and submit them to the New York State Education … students. Complete, maintain and update designation forms and submit them to SED. Monitor the homeless …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aid

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Village of Madison - Collections (2023M-160)

… Develop written policies and establish procedures for the cash collection process. Ensure water and ambulance …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160

Amherst Central School District –Financial Condition (2016M-167)

… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167

Town of Stafford – Capital Projects (2024M-17)

… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board … portion of the costs to construct water districts was paid for by taxpayers not living in or receiving benefit from … monthly itemized capital project budget-to-actual reports for the Board. Include eligible expenditures totaling $3,496 …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

State Agencies Bulletin No. 285

… withholding of tax. Background Internal Revenue Service regulations require anyone claiming Federal tax-exempt status … year. New York State Department of Taxation and Finance regulations require anyone claiming State tax-exempt status …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-tax

Village of Old Westbury – Justice Court (2017M-64)

… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)

… Ensure the bookkeeper dedicates sufficient time to perform her duties and require the bookkeeper to maintain accurate, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311

Town of Kirkwood – Justice Court Operations (2016M-414)

… money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the audit … to the case files. Key Recommendations Ensure all bank accounts are reconciled on a monthly basis and promptly … liabilities and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

General Brown Central School District – Financial Condition (2014M-216)

… appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

2023 Annual Cash Basis Report on State Funds

… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …

https://www.osc.ny.gov/finance/cash-basis/2023-annual-cash-basis-report-state-funds

Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)

… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key … did not properly record her leave usage . She earned and used leave that she was not entitled to and paid herself …

https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11

State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal

… New York State Comptroller Thomas P. DiNapoli issued the following … across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and … New York State Comptroller Thomas P DiNapoli issued the following …

https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposal

Putnam Valley Central School District – Information Technology (2021M-154)

… use, access and loss. Officials did not adopt a password security policy or manage the use of administrative … in operations. Officials did not: Adopt an adequate password security policy to address password requirements. Create secondary user accounts for the IT system for three employees whose job …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154