Search

Pavilion Central School District – Financial Management (2017M-62)

… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

Merrick Union Free School District – Financial Condition (2016M-240)

… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Erie County Probation Department – Restitution Payments (S9-20-11)

… enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim … properly enforce restitution orders, notify the court when a probationer violated the court order, or disburse victim … potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Cicero Fire District – Financial Condition (2023M-132)

… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild the District’s fund balance, there is a risk that the District may not have sufficient financial … years. Develop long-term financial and capital plans or a fund balance policy. Obtain an independent audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Copiague Union Free School District - Information Technology (2023M-150)

… managed nonstudent network user accounts and financial software access controls. Key Findings District officials did … manage nonstudent network user accounts and financial software access controls. As a result, data and personal, … that employees had the appropriate access to the financial software necessary to perform their job functions. Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the Hose Company. In July 2024, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Scio Central School District – Capital Assets (2024M-45)

… agreed with our recommendations and indicated they intend to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … working a partial day. Had employees only charged leave for the hours not worked, the overtime payments may have been …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Cayuga County Community College – Information Technology (2013M-291)

… software inventory list. Account for all software licenses by purchase orders, license agreements or other supporting documentation, which shows the number of licenses for each software item or package purchased. Monitor …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

City of Ogdensburg - Payroll Processing – (2014M-207)

… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

Onteora Central School District – Information Technology (2015M-92)

… establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

Town of Salina – Information Technology (2013M-256)

… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Village of East Hampton – Information Technology (2015M-187)

… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … Board has not adopted written computer-related policies to address user access, data backups, remote access or … generic user accounts and provided excessive access right to the financial and real property tax software. The Board …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Town of Saugerties – Information Technology (2015M-117)

… The Board also has not provided Town personnel with a copy of the acceptable computer use policy. The Board has not … ongoing basis. Provide Town personnel who use computers a copy of the acceptable use policy and retain a signed copy of the acknowledgement page to ensure the users’ …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Town of Friendship – Water Accountability (2013M-281)

… if Town officials are adequately monitoring water loss for the period January 1, 2012 to August 12, 2013. … adequate steps to identify and reduce the amount of water loss within the Town’s system. Town officials failed to … billed for, and were not aware of the extent of water loss until we brought it to their attention. We compared …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!