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Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… (School) officials ensured network and financial software access controls were adequate. Key Findings School officials … did not ensure that network and financial software access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetNorth Babylon Union Free School District – Online Banking (2023M-156)
… online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… functions. Key Recommendations Develop written procedures for managing network account user access that include …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBrocton Central School District – Claims Audit (2023M-15)
… have found that of the 184 claims we reviewed totaling $1 . 9 million, 100 claims totaling approximately $141,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Comptroller (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former Comptroller used … practices and did not complete timely and accurate annual and monthly financial reports. As a result, the City … City Comptroller Comptroller completed timely and accurate annual and monthly financial reports …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97State Agencies Bulletin No. 296
… The attached file layouts for the NHRP 716 and the NHRP 517 replace the previous file layouts on the attachment. The … Revised Data Capture Files NHRP 716 and NHRP 517 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… controlled seven accounts. Audit – or delegate someone to audit – and approve disbursements. For example, 380 … a result, the lack of suitable records limited our ability to determine if funds were accounted for or used for proper … findings and recommendations and indicated they have begun to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… failure to protect PPSI can have significant consequences on the City, such as reputation damage, lawsuits, a …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Village of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not always use … or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 in goods and … with contract pricing. Periodically reconcile gallons of fuel on hand to records showing the beginning inventory and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Hammond Fire District – Board Oversight (2024M-151)
… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of Lodi – Town Hall Capital Project (2024M-130)
… provide an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and … The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Evans – Employee Benefits (2024M-53)
… totaling $11,282 were inaccurate or unsupported. The former Town Supervisor (Supervisor) received four unsupported … totaling $6,000.Officials were unable to explain why the former Supervisor was treated differently than other Board … that, if implemented, will improve the Town’s employee benefits practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Village of Catskill – Accounting Records and Reports (2024M-66)
… errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Seneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… restrooms. Six components at the Animal Shelter, such as doors that can be opened with five pounds of force. Five … Center, such as adequate clearance on the latch side of doors to accommodate a wheelchair. Recommendation Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30State Comptroller DiNapoli Releases School District Audits
… Access Controls (Steuben County) District officials did not ensure that network access controls were secure and did not establish written policies or procedures to add or disable user accounts and permissions. The district … user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits