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Village of Keeseville – Financial Condition (2013M-192)

… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. … realistic estimates for revenues and expenditures based on historical data and supporting source documentation. …

https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192

Comptroller DiNapoli Releases School District Audits

… personal internet use was found on computers assigned to employees who routinely accessed PPSI. Auditors found … overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated … totaling $1.3 million were generally not being used. Niagara Wheatfield Central School District – Niagara Power …

https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits

Travel Advisory No. 15

… employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or … recognize employees who are telecommuting may be unable to print an AC 132-S for physical signature or provide it to a …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptions

Town of LaGrange – Selected Financial Activities (2013M-107)

… and internal controls over the Town’s financial operations for the period January 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … terminated upon separation from service, and users did not log off the system when they were not using it. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107

Comptroller DiNapoli Releases Municipal Audits

… Fire District ,  Plymouth Fire District ,  Town of Russia  and  Schuyler County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0

Caton No. 1 Fire District – Financial Oversight (2013M-262)

… 1, 2012 through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, … Caton No 1 Fire District Financial Oversight 2013M262 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262

Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)

… vendors for the period July 1, 2010, to December 31, 2012, and the student enrollment and billing processes for the period July 1, 2011, to June … School officials routinely purchased school equipment and furnishings from a limited group of four vendors that … of Science Charter School Purchases from Selected Vendors and Enrollment and Billing 2012M219 …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-and

Saratoga County – Financial Condition (2013M-235)

Saratoga County Financial Condition 2013M235

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235

City of Lockport -- Budget Review (B7-1-14)

… an independent evaluation of the City’s proposed budget for 2018. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14

Sewanhaka Central High School District – Student Fees (2016M-296)

… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Town of Baldwin – Claims Auditing (2023M-113)

… Board (Board) properly audited and approved claims prior to payment.  Key Findings  The Board did not always properly … audit claims before approving them for payment. Due to insufficient documentation, we were unable to determine and the Board was unable to support it approved …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Schenectady City School District – Math Workbook Inventory (2023M-65)

… adequate math workbook (workbook) inventories and ordered workbooks as needed.  Key Findings  District … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each set serves one student) of workbooks …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Village of Greene – Investment Program (2023M-112)

… Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor … investment options. Develop investment procedures to convey management’s expectations for managing the … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Town of Homer – Non-Payroll Disbursements (2023M-63)

… report – pdf] Audit Objective Determine whether the Town of Homer (Town) Board (Board) and Town Supervisor (Supervisor) provided adequate oversight of non-payroll disbursements. Key Findings The Board and Supervisor did not provide adequate oversight of non-payroll disbursements. As a result, Town officials …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Bethlehem Central School District – In-School Internet Connectivity S9-22-1

… When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted bandwidth … elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary Internet … personnel monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… Board and officials properly approved and monitored projects. Key Findings The Board and officials did not properly approve and monitor projects. Therefore, the Board could not effectively evaluate projects or hold project owners accountable. The Board did …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Who Is Responsible? – Travel and Conference Expense Management

… and procedures are clearly communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file employee, an officer, or a member of the governing board, is …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible