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Kenilworth Fire District No. 2 – Financial Activities (2017M-17)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17

New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds

… on the steps the Governor and the Legislature have taken in recent years to strengthen the state’s cash position, …

https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-general

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Little Falls City School District - Financial Condition Management (2019M-67)

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed … fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to $1.83 … reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… changes in the environment occur. Create and maintain service level agreements (SLAs) for any IT services provided … aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Monsey Fire District – Board Oversight (2020M-62)

… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Town of Mooers - Highway Asset Accountability (2020M-35)

… complete report - pdf] Audit Objective Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The Highway … did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… secure. Officials did not: Regularly review network user accounts and permissions to determine whether they were … be disabled. As a result, we identified 139 unneeded user accounts, 36 unneeded generic or shared user accounts and five user accounts with unnecessary …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Maine-Endwell Central School District - Leave Records (2019M-40)

… did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Altona Fire District – Claims Auditing (2016M-162)

… the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

… that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …

https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables

Uniondale Union Free School District – Procurement (2016M-195)

… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195

Greece Central School District – Retiree Health Insurance (2016M-54)

… review the District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July 31, 2015. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54