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State Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… new “10-minute Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned … sophisticated and commonplace, the importance of training for the "people" part of a cyberdefense has grown even more … School Accountability’s Applied Technology Unit. The theme for this year's campaign is "See Yourself in Cyber," …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsIndian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJamestown City School District – Fund Balance and Reserves (2022M-97)
… and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually … 2021, surplus fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated … annual average of $6.5 million (8 percent), which resulted in annual operating surpluses and increased fund balance by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Silver Creek Central School District – Financial Management (2022M-153)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials need to improve their budgeting … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Norwich City School District – IT Asset Management (S9-22-18)
… accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of … not have a cost, could not be located. One scanner and one wireless microphone with a combined total cost of $1,449 were … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 53 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the duties of … and misappropriation of assets . By allowing others to perform his duties without oversight, the Supervisor has … with delegated responsibilities and ensure the delegations do not conflict with laws regarding incompatibility of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Dix – Justice Court Operations (2022M-06)
… $439. The Court’s computerized accounting system software did not require sequentially issued receipts, and … Upgrade the Court’s computerized accounting system software to a more secure version. Town officials generally …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Canaseraga – Claims Audit (2023M-48)
… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Smithtown Central School District – Capital Projects (2016M-202)
Smithtown Central School District Capital Projects 2016M202
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… duties over the collection, accounting, and depositing of money or implement adequate mitigating controls, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Massena Central School District – Financial Condition (2016M-21)
… accrued liability reserve by about $7.1 million and the tax certiorari reserve by about $1.5 million as of June 30, … the amount reasonably deemed necessary to settle current tax claims and return any excess amount currently in the tax certiorari reserve to the unrestricted fund balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Erie County Probation Department – Restitution Payments (S9-20-11)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… were realized. When unused appropriated fund balance is added to the surplus fund balance, the recalculated … 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementVillage of Watkins Glen – Justice Court Operations (2021M-146)
… collected recorded deposited reported and remitted Justice Court Court collections in a timely and accurate …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Morehouse – Records and Reports (2021M-182)
… by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic budgets and managed … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund; … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce … Determine whether the Wallace Volunteer Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Windsor – Financial Management (2025M-24)
… preliminary budgets also did not include fund balance estimates with a breakdown by fund to assist officials in … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a … retirement contributions by approximately $298,100 in the main operating funds. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24