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Farmingdale Union Free School District – Payroll (2024M-22)

… payments were necessary and properly supported. As a result, there is a significant risk that employees may have been paid for … work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… sale to first secure the New York State Comptroller’s approval. Certain municipalities are authorized to sell … on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and Nassau County must secure the Comptroller’s approval of the terms and conditions of their bonds and …

https://www.osc.ny.gov/debt/approvals

State Agencies Bulletin No. 296

… 1g - Fields for FEDERAL TAX Attachment 1h - Fields for STATE TAX Attachment 1i - Fields for LOCAL TAX Attachment 1j … 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA … Revised Data Capture Files NHRP 716 and NHRP …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… to officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … a disruption or disaster will affect the timely processing of its business functions. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-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-budget

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … use policy or maintain a current authorized user list. Sullivan County Board of Cooperative Educational … employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… officials used a competitive process to procure goods and services. Key Findings Corporation officials did not … procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that the …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Pelham Union Free School District – Information Technology (2021M-134)

… officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and … did not establish adequate controls over user accounts to help prevent against unauthorized use, access, and loss, … did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were communicated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… and/or had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan … provided adequate oversight of the revolving loan program …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… to Others Interest on late payments for unjustified delays in paying vendors, and providers of service pursuant to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

Fishers Fire District – Financial Condition (2021M-128)

… action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

City of Johnstown – Information Technology (2020M-127)

… and user accounts were disabled. Have a written contract or service level agreement (SLA) with the IT service … adequate IT policies and procedures. Enter into a written contract with the IT provider. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

Sexual Offender and Management Treatment Act Program

… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …

https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-program

Town of Carlisle – Fund Balance (2017M-106)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … that year. The Board increased real property taxes to finance operations and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… financial condition and claims auditing function for the period July 1, 2012 through June 30, 2014. Background … 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled approximately $143.9 … did not report to the Board or prepare written reports for the Board showing the results of claims audits. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims