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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … within the POS system that are needed for her position. … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… through October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in … authorized by the credit card policy. … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179East Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $66.1 million. … Key Recommendations Annually designate an administrator for the financial software to clarify who is responsible for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMonticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15About this Report – 2023 Financial Condition Report
… selected financial, economic, and demographic information in an easy-to-understand format. The report also presents basic information on trends in State receipts (revenues) and spending (disbursements), … not to replace them. Detailed accounting data can be found in reports such as the Annual Comprehensive Financial Report …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportRensselaer County – County Bridge Maintenance (S9-13-6)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6About this Report – 2022 Financial Condition Report
Provides citizens with an overview of the financial condition of New York State It presents selected financial economic and demographic information
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportYoung Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and … The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of … verify the property owners met the exemption criteria. As a result, we could not confirm the exemptions were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Hyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Becoming Eligible for a Benefit – State Police Plan
… service, you are vested. This means you have earned the right to receive a retirement benefit, even if you leave …
https://www.osc.ny.gov/retirement/publications/1518/becoming-eligible-benefitCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Purpose of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… for fundraising and soda sales was deposited on July 26, 2013, but not included in the July monthly report. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … moneys were received, did not perform bank reconciliations for the first nine months of 2013 and submitted inaccurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … all 10 computers that was not related to town business. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsCircleville Fire District – Board Oversight (2013M-343)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process … The City of Corning is located in Steuben County and has a population of approximately 11,000. It is governed by a … were significant information technology weaknesses due to the use of shared usernames and passwords at the window …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140