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Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … agreed with our recommendations and indicated they have taken or will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … approximately $2.8 million. Key Findings The Board does not have a written fund balance policy that addresses reasonable …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Peekskill City School District - Network User Accounts (2021M-195)
… network user accounts. Key Findings District officials did not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses … to officials, we found District officials should have: Disabled 133 of the District’s 821 network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Greig – Long-Term Planning (2023M-13)
… (Board) established long-term plans and financial policies to manage the Town’s finances. Key Findings The Board did not establish long-term financial and capital plans or fund … policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Webb - Ski Collections (2018M-188)
… tickets. Key Findings The Board and ski area officials have not developed policies or procedures for how ski collections … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to … to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mFonda-Fultonville Central School District – Reserves Management (2021M-157)
… properly managed reserve funds. Key Findings The Board did not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of … Superintendent and Director of Business Services did not provide sufficient oversight over the District’s … assign financial duties so that one person does not have custody, recordkeeping responsibilities, and authority …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsWhite Plains City School District – Financial Management (2020M-71)
… funds. Key Findings The Board and District officials did not adopt realistic budgets or maintain reasonable levels of … The District’s fund balance over the past five years grew to $97.9 million, the equivalent of 43 percent of the … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … vehicles, five of the six departments that we reviewed did not have written procedures. County officials did not perform …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … leave time being used or paid out for which employees are not entitle. Commack Union Free School District – Financial … total of nearly $24 million of fund balance, which should have resulted in planned operating deficits each year. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsTown of Lloyd - Financial Condition (2019M-108)
… in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance … budgets with appropriation of fund balance that will not be used to fund operations. Develop and adopt a fund … Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. … Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Village of Islandia – Information Technology (2021M-100)
… access, use and loss. Key Findings Village officials did not ensure IT assets were adequately protected from … training or provide the opportunity for employees to receive this type of training. Sensitive IT control … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for … with the exception of bank reconciliations, which have not been prepared since May 2012. Because the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … $236 million. Key Findings Service providers did not submit more than 40 percent of the quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is occurring. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Village of Greene – Investment Program (2023M-112)
… developed a comprehensive investment program but did not effectively manage the program. During the 22-month audit … legally permissible investment options, the Village may have earned approximately $96,900, or $91,100 more than … Officials did not: Prepare monthly cash flow forecasts to estimate funds available for investment. Monitor …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… issued. Key Findings The Board and Authority officials did not effectively pursue and maximize the collection of parking … achieved, over the five-year period, the Authority would have collected additional revenue totaling $572,609. Review … the amount of outstanding tickets or consider alternatives to increase collections. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94CUNY Bulletin No. CU-198
… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). … Checks dated March 4, 2004 Background DC 37 sends a file to OSC to start, change and cancel these deductions. No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37