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Village of Mayfield – Water and Sewer Operations (2017M-28)

… the Village accurately bills, collects and deposits water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for … Village of Mayfield Water and Sewer Operations 2017M28 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28

Walton Central School District – Financial Condition (2014M-118)

… July 1, 2012 through January 13, 2014. Background The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins in … Walton Central School District Financial Condition 2014M118 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118

Town of Genesee – Disbursements (2016M-433)

… the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not … Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or retain an …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433

Town of Ulster – Town Assessor (2016M-361)

… by a five-member Town Board, which appoints the Town Tax Assessor. Budgeted appropriations for 2016 totaled approximately $15.9 million. Key Findings The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file Transfer of Exempt Real Property forms …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361

Town of Maine – Justice Court Operations (2016M-358)

… 1, 2015 through August 5, 2016. Background The Town of Maine is located in Broome County and maintains a Justice … Town of Maine Justice Court Operations 2016M358 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Village of Silver Springs – Water Accountability and Billing (2015M-139)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and … 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of Gainseville, … Village of Silver Springs Water Accountability and Billing 2015M139 …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

Contract Advisory No. 32

… – revised to reflect current contract approval thresholds in accordance with State Finance Law § 112. Section 5 – … Requirements – updated to prohibit discrimination based on citizenship and immigration status in accordance with Article 15 of Executive Law. Section 20 – …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… [read complete report – pdf] Audit Objective Determine whether Hicksville … (District) officials established adequate controls for managing business office network user accounts to help … loss. Officials also did not establish written procedures for granting, verifying, changing and disabling network user …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … and disable unneeded network user accounts resulting in 61 unnecessary accounts. Provide adequate IT security …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… resources, improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

South Farmingdale Water District – Information Technology (2014M-153)

… South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

XVII.1 Overview – XVII. Lapsing Appropriations

… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, … and expense reports against appropriations scheduled to lapse pursuant to Sections 40, 99-d and 99-e of the State … The purpose of this Chapter is to explain the procedures for contracts purchase orders …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… resulting in a lack of transparency. This limits the community and other interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… ] Audit Objective Determine whether Springville-Griffith Institute Central School District (District) officials … Determine whether SpringvilleGriffith Institute Central School District District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… report - pdf ] Audit Objective Determine whether Village of Castile (Village) officials accurately billed New York … Determine whether Village of Castile Village officials accurately billed New York State …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Lockport Public Library – Claims Processing (2015M-192)

… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Pearl River Fire District – Purchasing (2016M-407)

… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407

State Comptroller DiNapoli Releases School District Audit

… the following school district audit was issued. Groton Central School District – Cash Management (Cayuga County, … officials did not develop and manage a comprehensive investment program or comply with the district’s board of education’s investment policy. District officials should solicit interest …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit