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Sexual Offender and Management Treatment Act Program

… mental abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has … The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center …

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

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

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by …

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

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… (School) officials ensured network and financial software access controls were adequate. Key Findings School officials … did not ensure that network and financial software access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

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

… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …

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

Town 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-416

Brocton 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-15

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

… Develop written procedures for managing network account user access that include periodically reviewing user …

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)

… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

South Seneca Central School District – Online Banking (2021M-164)

… dated April 24, 2013 has not been updated or reviewed. It does not reflect current online banking practices and it … to an internal auditor. However, the District does not have an internal auditor and these responsibilities …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

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

… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …

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)

… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …

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)

… combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or …

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)

… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …

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

State Comptroller DiNapoli Releases School District Audits

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

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

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

… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …

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