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Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to … and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a cost-per-meal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionBeacon City School District – Information Technology (2023M-143)
… potentially be compromised or used for malicious purposes. In addition to sensitive information technology (IT) control … accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Albany County – Sexual Harassment Prevention Training (S9-23-05)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village has an increased … did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Sandy Creek Central School District – Reserve Management (2023M-43)
… the amounts are reasonable. District officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… is no longer needed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkTioga Fire District – Board Oversight (2022M-170)
… training, they would have better positioned themselves to oversee the District’s financial activities and helped … policy, as required. Audit and approve all claims prior to payment. Ensure the Treasurer filed the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Oswego City School District - Separation Payments (2021M-194)
… employment contracts or collective bargaining agreements (CBAs). Key Findings District officials did not accurately … payments and benefits. Review language in current CBAs and employment contracts, and consult with the Board and … employment contracts or collective bargaining agreements CBAs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/oswego-city-school-district-separation-payments-2021m-194Dansville Public Library – Procurement (2015M-225)
… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Saugerties – Justice Court Operations (2015M-47)
… 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately … Justices. The Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Truxton Fire District – Board Oversight (2022M-123)
… complete report – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District … and did not complete mandatory fiscal oversight training. The Board did not: Establish adequate controls over the work …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Town of Dayton – Financial Condition (2013M-90)
… members. Budgeted appropriations for the Town’s four major funds for the 2012 fiscal year totaled approximately … funds that are excessive. Key Recommendations Correct the accounting records to properly reflect the amount the highway …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… of selected financial operations for the period January 1, 2013 through February 10, 2015. Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town of … for work performed at the Company’s firehouse for which no disclosure of financial interest was made. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mState Comptroller DiNapoli Releases School District Audit
… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… Thomas P. DiNapoli issued the following statement today regarding Governor Hochul's signing of a new … gun control bills signed into law by Governor Hochul today are common sense measures that will help keep our … Thomas P DiNapoli issued the following statement today regarding Governor Hochuls signing of a new legislative …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlTown of Broadalbin – Leave Accruals (2014M-88)
… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 … to monitor leave accruals of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Corning – Financial Condition (2020M-13)
… Determine whether the Board effectively managed the Town’s financial condition. Key Findings The Board: Adopted budgets … for operations. Did not effectively manage the Town’s financial condition, which resulted in the townwide (TW) … percent of actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Opinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts (eligibility to vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… path. The Executive Budget holds the promise that New York can achieve ongoing balance after decades of structural … needs a long-term plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back … Comptroller, and includes a $100 million authorization to refinance the Superfund; Holds the state workforce …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressState Police Bulletin No. SP-247
… The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 … Payment. Affected Employees: Employees of the Division of State Police in the State Police Troopers Unit (Troopers Unit) – BU07, the State … The purpose of this bulletin is to provide the Division of State Police with instructions for processing the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-payment