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OnTECH Charter High School - Information Technology (2023M-71)
… malicious software. Develop and adopt an IT contingency plan and provide staff with IT security awareness training. … update and test a comprehensive IT contingency plan. School officials agreed with our recommendations and indicated they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Glen - Water and Sewer Operations (2023M-167)
… for accuracy. As a result, officials and customers have no assurance that water and sewer bills and account balances are …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Town of Western - Supervisor’s Records and Reports (2022M-184)
… Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate financial … of Town financial operations is diminished. The Supervisor did not: Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Newfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Walton Central School District – IT Asset Management (S9-22-24)
… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Central Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… purchases could not be located but were inventoried. One laptop costing $760 could not be located and was not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12West Webster Fire District – Financial Management (2023M-23)
… The District did not have a written multiyear financial plan and comprehensive capital plan, which inhibited the Board and District officials from effectively managing finances and addressing future …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ accounting records were not complete, accurate or up-to-date . As a result, … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Brentwood Union Free School District – Information Technology (2023M-83)
… Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83City of New Rochelle - Elevator Inspections (2018M-62)
… State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as … 75 of 85 property owners did not submit either six month or annual inspection reports. Also, violation notices were … equipment are inspected and certificates are on display or available for inspection. City officials disagreed with …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Village of Penn Yan – Procurement (2024M-152)
… the goods and services procured were only available from legitimate “sole source” providers. Three water-tight …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the … the CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section … the past four fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxDiNapoli Releases Bond Calendar for Fourth Quarter
… and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the Committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-releases-bond-calendar-fourth-quarterOpinion 92-51
… in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (reimbursement for expenses incurred by member's spouse) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses … sources. We assume that the spouses are neither officers nor employees of the IDA. Section 856(2) of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire … a multiyear financial plan or capital plan. Town of East Fishkill – Financial Condition (Dutchess County) Town … office completed audits of the Village of Catskill Town of East Fishkill Hughsonville Fire District Lumberland Fire …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Auditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel policy requirements are consistently met by all … the claim/voucher packet, including appropriate approvals, travel forms, receipts and other documentation to ensure that …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claims