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Sexual Offender and Management Treatment Act Program
… the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature enacted the Sex Offender …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTown of Carlisle – Fund Balance (2017M-106)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The … a fund balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… plan. The claims auditor did not report to the Board or prepare written reports for the Board showing the results …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Garden City Union Free School District – IT Asset Management (2023M-161)
… to confirm they were inventoried. We determined that 23 percent of the assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Pembroke Central School District - Investment Program (2023M-130)
… for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Lincoln - Disbursements (2022M-198)
… did not maintain time records to support the hours for which they were paid and one bookkeeper received $1,751 …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Village of Hunter – Financial Operations (2023M-164)
… documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Brocton Central School District – Claims Audit (2023M-15)
… action . Appendix B includes our comment on issues raised in the District’s response. … audit brocton school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated … of Trustees (Board) did not adopt an adequate written IT contingency plan or provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… plan that details how District officials would respond to IT disruptions. As a result, officials had active but … non-student user accounts were unneeded and should have been disabled. Key Recommendations Develop written … agreed with our recommendations and indicated they have taken or plan to take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… supported and necessary before approving them for payment. Develop procedures to monitor credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… property tax levies, taxable full value and full value tax rates for local governments. Read the data description files to …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesTown of Volney – Financial Operations Oversight (2024M-93)
… report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed … the Town’s overall finances or conduct required annual audits. The Board adopted budgets for fiscal years 2023 and …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by DiNapoli’s office, the measure amends the Abandoned Property Law to authorize the State Comptroller to administer … Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… report – pdf] Audit Objective Assess whether Town of Babylon (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 1,290 applicable physical accessibility components … Shelter, such as doors that can be opened with five pounds of force. Five components at the Municipal Building, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… whether the Hammond Fire District (District) Board of Fire Commissioners (Board) adequately monitored the … Reports (AFRs) were filed timely. Conduct an annual audit of the Secretary- Treasurer’s financial records. As a result, … reported. Furthermore, although the Board adopted a code of ethics, it did not adopt the required procurement or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… for three bank account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66