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Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… IT security awareness training. 18 percent of the School’s enabled nonstudent user accounts were not needed, which … agreed with our recommendations and indicated they will initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Central Square Central School District – Fund Balance (2022M-196)

… the transparency of District finances and kept $8 million from productive use. Although the District had relatively … million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Thousand Islands Central School District – Financial Management (2022M-201)

… and reserves. As a result, officials have withheld funds from productive use and may have missed opportunities to … Reported fiscal year-end surplus fund balance ranging from $2.4 to $3 million (10.3 to 12.8 percent) of the next …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201

Charter School of Educational Excellence – Information Technology (2023M-174)

… (School) Board of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and adopted a comprehensive information technology (IT) contingency plan. Key Findings … The Board and officials did not adequately secure student data to help protect it from unauthorized access or …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174

Fine Fire District – Board Oversight (2023M-81)

… 2023 budgets or formally adopt the budgets, as required by New York State Town Law Section 181. Approve realistic … for 2019 through 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)

… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … capital plans and plan for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets …

https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137

Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)

… and Braille. 20 components at the Grand Island Memorial Library (Library) such as accessible restroom stalls with an overall … physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… The Supervisor filed an incorrect Annual Financial Report (AFR) and did not file the AFR on time. The Board did not audit the Supervisor’s records … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we … School District District officials maintained complete and accurate inventory records for and monitored the …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Village of Skaneateles – Claims Auditing (2024M-68)

… $356,000 were not competitively procured, as required by New York State General Municipal Law (GML) Section 103 and … 36 claims totaling approximately $171,000 were approved by department heads after the claims were paid and five paid claims ($6,800) were not approved by department heads. 23 claims totaling approximately …

https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68

Village of Lake George – Records and Reports (2024M-82)

… complete report – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s … Determine whether the Village of Lake George Village Treasurer maintained …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Oakfield-Alabama Central School District – Procurement (2024M-103)

… the last five years for six professional service and insurance coverage purchases totaling $601,511. As a result, … not need because they did not cancel the software license renewal timely. Recommendations The audit report includes …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… also did not receive or review cancelled checks (or check images) and did not prepare monthly bank reconciliations to … financial institution provide cancelled checks or check images. Prepare monthly bank reconciliations and the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)

… [ read complete report – pdf] Audit Objective Determine whether … the charges also maintained and administered the purchase cards for these departments. 288 charges totaling $64,925 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0

Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)

… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-and

SUNY Bulletin No. SU-177

… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the … To inform agencies of the expiration of the HIRE Act employer tax credit and of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-act

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … 2 the same as last year according to data released today by State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

CUNY Bulletin No. CU-421

… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-act