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Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingWest Babylon Union Free School District – Claims Audit (2024M-62)
… were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Comptroller DiNapoli Releases School District Audits
… In addition, employees stored personal data, such as photos, videos and music, on district computers. And district …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Benefits
… health, dental and vision insurance packages (including prescription drug coverage) available to all employees and …
https://www.osc.ny.gov/jobs/benefitsLake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… books and records. The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key … of the Treasurer’s books and records. Provide the Board with monthly bank statements and reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Cincinnatus – Financial Operations (2016M-238)
… 29, 2016. Background The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The … Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238What is the Real Property Tax Cap?
… of inflation. (Individual property tax bills are based on various factors, and they may increase more than two … State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book New York website. … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Elmira – Financial Condition (2015M-226)
… in Chemung County, has a population of approximately 6,940 and includes the Village of Elmira Heights within its … the financial condition of the town-wide general fund and the traffic district fund, both of which have fund … of cash flow balances by fund. Key Recommendations Develop and adopt a multiyear financial plan for long-term operating …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a … gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted vehicle use policy. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period January … in Essex County and has a population of approximately 5,000. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … budget and did not appropriately monitor the project. As a result, the Town incurred total project costs of … $4.55 million. The Board did not appropriately approve 14 change orders totaling approximately $265,000. The …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Rockland County Department of Social Services – Service Contracts (2014M-368)
… 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … million. Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mTown of Waterloo – Board Oversight (2017M-110)
Town of Waterloo Board Oversight 2017M110
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Quogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is governed by a Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… safeguarded personal, private and sensitive information on City servers and in its financial system for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. … properly accounted for, recorded accurately or deposited in a timely fashion. The Board did not ensure that an annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133