Search
Babylon Union Free School District – Financial Condition (2015M-323)
… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three … Babylon Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Steuben County – Safeguarding Computerized Data (2025M-96)
… and maintain public trust. Limiting and monitoring access is crucial to prevent unauthorized access by internal or … for individuals. Therefore, protecting computerized data is especially important as the number of instances of people … against unauthorized use, access and loss, and there is an increased risk that County officials could lose …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96State Comptroller DiNapoli Releases Municipal & School Audits
… not maintain control of his electronic signature, there is an increased chance of unauthorized checks being signed. … signature to sign 3,621 non-payroll checks totaling $26.7 million. The treasurer did not maintain custody or … the district’s regulations for AUP state that personal use is prohibited. As a result, the likelihood that a user’s …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Germantown Fire District is a district corporation of the State, distinct and separate from the Town of Germantown and Columbia County. An elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… 1, 2014 through March 27, 2017. Background The Chautauqua Utility District, which is located within the Town of … Chautauqua Utility District Banking 2017M121 …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227South Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Purpose of Audit The purpose of our audit was to determine the adequacy of District controls over the collection of retiree health …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSharon Springs Central School District – Financial Condition (2016M-39)
… July 1, 2014 through November 30, 2015. Background The Sharon Springs Central School District is located in the … Sharon Springs Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHuntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsSaratoga Springs Public Library – Claims Processing (2014M-351)
… 1, 2013 through June 30, 2014. Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which is governed by … serves the approximately 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… 1, 2013 through March 5, 2014. Background The Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of … Lumberland Fire Department Inc Controls Over Financial Activities 2014M110 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Applying for Previous or Military Service Credit – Career Plan
… as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to … will be processed more quickly if your service credit is in order. Records we need to verify your service will be …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to … will be processed more quickly if your service credit is in order. Records we need to verify your service will be …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-creditDunkirk City School District – Financial Management (2017M-122)
… 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the … Dunkirk City School District Financial Management 2017M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122