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Town of Friendship – Water Accountability (2013M-281)

… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… not prepared. Crucial financial reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

Helping Hands School – Compliance With the Reimbursable Cost Manual

… Key Finding Based on a review of a sample of transactions for the year ended June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key Recommendations To SED: Review the …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

Selected Employee Travel Expenses

… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … for the 23 selected employees) adhered to State travel rules and regulations. Officials could not locate 66 vouchers … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1

DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year

… will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New York City) and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year

City of New Rochelle - Elevator Inspections (2018M-62)

… and related equipment that were not included. 75 of 85 property owners did not submit either six month or annual … notices were not sent to 68 (91 percent) of these property owners. Bureau officials did not follow up on … deficiencies on the inspection reports submitted by property owners. Serious elevator deficiencies included 35 …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

City of Little Falls – Financial Condition (2021M-54)

… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… properly supported and approved. Key Findings While the District’s payroll payments were paid at accurate rates, … Further, District officials did not properly monitor the payroll and leave accrual process and they have not … While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Indian River Central School District – Financial Condition Management (2022M-92)

… complete report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of Education (Board) and District officials adequately managed the District’s financial condition. Key Findings The Board … Determine whether the Indian River Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Town of Western - Supervisor’s Records and Reports (2022M-184)

… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August …

https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… 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 unauthorized use, access and loss nor did … control weaknesses were also communicated confidentially to officials . Officials did not: Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Village of Sidney – Financial Activities (2023M-14)

… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… rating. The City Comptroller failed to file the required annual financial report (AUD) with our office for fiscal …

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

West Webster Fire District – Financial Management (2023M-23)

… Reduce unrestricted fund balance and use excess funds in a manner more beneficial to taxpayers. Adopt realistic …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Erie County Probation Department – Restitution Payments (S9-20-11)

… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Holland Central School District – Claims Audit (2021M-210)

… and its own policy when it appointed the Superintendent’s secretary as the Board’s claims auditor for 12 of 14 months. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Cicero Fire District – Financial Condition (2023M-132)

… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years.  Develop long-term financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Copiague Union Free School District - Information Technology (2023M-150)

… job functions.  Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

OnTECH Charter High School - Information Technology (2023M-71)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … not:  Adequately manage user accounts and permissions. As a result, the six computers tested had unneeded user accounts … School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71