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Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)

… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for … shared services in which component districts participate to enhance their individual educational programs, is governed … the resulting surpluses totaling approximately $3 million to fund unbudgeted capital projects. BOCES officials have …

https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016m

Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)

… transportation and information technology (IT) operations for the period July 1, 2013 through June 24, 2015. Background … Board of Education. Budgeted general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. … and policies and procedures have not been established for computer security, disaster recovery, data backups and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-management

Falconer Central School District – Financial Management (2016M-146)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 11, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $21.3 million. Key Findings For the past three fiscal years, the District overestimated …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146

Woodbourne Fire District – Board Oversight (2023M-98)

… operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The Board did not: Ensure the … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Vestal Central School District – Financial Condition (2014M-08)

… reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last … not use any of the appropriated fund balance planned to finance operations. Although the Board and administration did … information required by law, they did not include actual historical expenditures as compared to the proposed budget …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08

Town of Bombay – Justice Court Operations (2015M-208)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Village of Suffern – Budget Review (B8-15-13)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of Suffern’s proposed budget for the 2015-16 fiscal year. Background The Village of … Village of Suffern Budget Review B81513 …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Lockport City School District - Procurement (2021M-198)

… seek competition for a facial/object recognition software license, prior to adopting a standardization resolution. We … Officials did not seek competition for four professional service contracts totaling $238,000. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …

https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … a thorough audit of the Court records on an annual basis. Contact the Office of Court Administration to determine what …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Village of Woodridge – Financial Condition (2013M-172)

… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … during our previous audit; this is partially attributed to the budgets adopted by the Board. These budgets featured …

https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… to develop, adopt, file and implement district-wide school safety plans and building-level emergency response plans in … to meet the minimum SAVE Act requirements. None of the safety plans met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. The Village is governed …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Town of Hurley – Transfer Station Collections (2024M-132)

… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … transfer station collection procedures that did not address segregation of incompatible duties with respect to …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132

Electronic Reporting

… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …

https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reporting

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

City of Lockport – Independent Audit Services (2014M-238)

… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. … audit services because they did not use a request for proposal (RFP) process to solicit written proposals for …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

State Comptroller DiNapoli Releases State Audits

… and examinations have been issued: Office of General Services (OGS): Business Services Center Shared Services (2016-S-16) The state’s 2012-13 budget established … The states 201213 budget established the Business Services Center within OGS as a centralized office for …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1