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Jasper-Troupsburg Central School District – Financial Condition (2015M-22)

… The Jasper-Troupsburg Central School District is located in the Towns of Cameron, Canisteo, Jasper, Rathbone, Troupsburg and Woodhull, in Steuben County. The District, which operates two schools … nor has it adopted a fund balance policy, resulting in a decrease in the amount of fund balance to precariously …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)

… The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston County and the Town of Dansville in Steuben …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… Purpose of Audit The purpose of our audit was to determine whether Town officials effectively managed the … Key Findings The Town lacked effective procedures to ensure water and sewer charges were accurately billed, … Establish comprehensive policies and procedures to provide adequate guidance for water and sewer billing and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Kortright – Financial Management (2016M-397)

… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately … The Town has accumulated fund balance totaling $358,706 in the general fund and $515,112 in the highway fund without clear plans for the use of these …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397

Town of Ithaca – Information Technology (2017M-52)

… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

Town of Greene – Budget Practices (2016M-409)

… October 11, 2016. Background The Town of Greene is located in Chenango County and has a population of approximately … budgets for its four major operating funds, which resulted in operating surpluses. Town officials have not developed a … of fund balance, including reserves, to be maintained in each fund to meet the Town’s needs. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409

Town of Fulton – Justice Court Operations (2017M-6)

… the bail records in the accounting software. Deposit all money collected in a timely manner. … Town of Fulton Justice …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Onondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)

… [read complete report – pdf] Audit Objective Determine whether Onondaga Cortland Madison … investment policy. Invest available funds throughout the audit period in an authorized cooperative municipal … and indicated they plan to initiate corrective action. … audit onondaga cortland madison BOCES cash management …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-management

Town of Dix – Supervisor’s Control of Cash (2022M-57)

… the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost …

https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… greater savings by modifying the terms of the program. For example, the District should review the eligibility … buyout requirements. Key Recommendations Perform a cost-benefit analysis and review the District’s eligibility … by the District’s same health insurance plan through a spouse or parent employed by the District. District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Marion Central School District – Procurement (2022M-3)

… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional service providers. The Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3

Fishers Island Waste Management District -- Purchasing (2015M-292)

… corporation of the State and is distinct and separate from the Town, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

State Comptroller DiNapoli Releases School District Audit

… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)

… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over donations and … donations. The Librarian did not always remit fees timely to the Clerk. Key Recommendations Establish procedures to provide internal controls over the collection and use of …

https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015m

Town of Duanesburg – Financial Records and Reports (2020M-116)

… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

State Agencies Bulletin No. 1882

… of this bulletin is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees … OSC Actions OSC will update PayServ to reflect the Maximum Salary Limit for the 2021 Calendar Year. PayServ will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… Key Findings The Treasurer made duplicate payments to 11 vendors totaling more than $17,000, including … $3,200 that District officials did not find prior to our audit. District officials did not competitively bid a … appropriate supporting documentation. Audit all payments to ensure they are District obligations and based on original …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m