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Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… plan, update the plan as needed and distribute it to all responsible parties. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … building project and other selected financial activities for the period March 1, 2011 through July 12, 2013. … five-member Board of Trustees. The general fund budget for the 2014-15 fiscal year was approximately $4.5 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mHudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The Authority is …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Village of Fleischmanns – Water Fund (2013M-151)
… past two years. Although capital expenditures were made to repair infrastructure and decrease water loss, no long-term …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Town of Columbus – Budget Development Practices (2012M-225)
… Key Findings The Board and Supervisor did not develop sound budgets based on actual current needs and/or past …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Town of Butternuts – Disbursements (2021M-62)
… than $500,000 on deposit. In addition, the Board allowed debit cards to be used, which resulted in a circumvention of … except as authorized by law. Discontinue the use of debit cards. Discontinue allowing the service provider access …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Horseheads Central School District – Network Access Controls (2021M-127)
… but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be provided. As a result, officials were unable to determine exactly what services they paid for, if the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are … the Board prior to payment. Company officials agreed with our recommendations and have taken corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andNorth Babylon Union Free School District – Online Banking (2023M-156)
… Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of Education … (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In addition …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Town 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-198Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… and expense estimates, which caused funding gaps. As of December 9, 2021, the Corporation’s projected costs exceeded … ability to pay off the LOCs is contingent on the sale of three properties, which officials plan to sell in …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andDiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Retirement Fund (Fund), has been appointed lead plaintiff in a securities fraud class action lawsuit filed against the … company’s failed software updates and resulting plummet in share value. “Crowdstrike misled investors by falsely … exposed after it caused one of the largest cyber-disasters in history leading to a worldwide shutdown and billions in …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Utica City School District - Payroll (2018M-175)
… to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately supported or … manual adjustments for missed punches into the fingerprint time clock system are documented and approved by supervisors. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s … Schroeppel, Oswego County. The District, which contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over selected College … which comprises nine appointed members and a student trustee. The College’s expenditures for the 2012-13 fiscal … agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 fiscal year. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s financial operations. Determine whether the Board and District officials complied with Local Finance Law … The Treasurer’s duties are not properly segregated and the Board and District officials did not provide adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOpinion 88-47
… in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL PROPERTY TAX LAW, §§902, 1422: The enforcement of liens for unpaid county and village taxes is … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 through …
https://www.osc.ny.gov/legal-opinions/opinion-88-47