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Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… We project appropriations were estimated more reasonably in 2019-20 but certain account lines continued to be …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual … Town officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187

Niagara Charter School - Information Technology (2018M-172)

… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)

… opportunities. Work with collective bargaining units to revise BOCES’ pay schedule or frequency to eliminate the prepayment of unearned salaries/wages or establish a recourse method to recoup unearned salaries/wages. Continue with their …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payroll

Greene County - Information Technology (2020M-38)

… them to all employees, and review and update routinely or when significant changes in the environment occur. Provide …

https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38

Naples Central School District – Network Access Controls (2020M-82)

… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82

Town of Brandon - Financial Condition (2019M-239)

… Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… and District officials overestimated appropriations by a total of approximately $11.6 million from 2016-17 through … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Germantown Central School District – Payroll (2023M-3)

… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3

Town of Ashford – Water District (2015M-343)

… October 6, 2015. Background The Town of Ashford is located in Cattaraugus County. The Town, which has approximately … project plan to ensure that the water project is completed in a timely manner. Review water rates to ensure that rates are assessed in a fair and equitable fashion and revenues will …

https://www.osc.ny.gov/local-government/audits/district/2016/03/25/town-ashford-water-district-2015m-343

Sachem Central School District – Fund Balance (2017M-151)

… million. Key Findings From 2011-12 through 2014-15, total fund balance decreased by $18.9 million. The Board must … financial stability. Key Recommendations Adopt a written fund balance policy for the maintenance and use of unrestricted fund balance and reserves. Continue to monitor and update the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151

Town of Deerpark – Real Property Tax Collections (2017M-277)

… July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277

Cairo-Durham Central School District – Information Technology (2017M-246)

… accessed websites unrelated to business activities, and web filters were not adequate. Key Recommendations Update the … training, monitor Internet usage and configure the web filtering software to block access to sites that violate …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/cairo-durham-central-school-district-information-technology-2017m-246

Bethlehem Central School District – Credit Cards (2017M-41)

… School District is located in the Towns of Bethlehem and New Scotland in Albany County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41

DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects

… Despite having the fourth-largest construction sector in the nation, New York state is one of … today by State Comptroller Thomas P. DiNapoli. “Spending on residential construction has rebounded since the pandemic, … its pre-pandemic level, the second lowest recovery among all states. The state’s construction sector would have fully …

https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projects

VI.I Overview – VI. Budgets

… available budget for all statewide budget definitions. The format of the Budget Reference chartfield will vary depending upon the budget ledger and use. The format of Budget Reference on active appropriations will be ‘A’ followed by the fiscal year (e.g. A201516). The format for lapsed appropriations at March 31, 2015 will …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overview

Payroll Improvement Project Bulletin No. PIP-012

… questions regarding this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP012 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-pay

Germantown Central School District – Financial Management (2013M-230)

… realistic budget estimates using actual financial results from prior years to project expenditures. Ensure unexpended … to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230