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State Comptroller DiNapoli Releases School District Audit
… – Access Controls (Livingston County, Monroe County and Ontario County) District officials did not ensure user access controls were appropriate and secure. Officials did not adopt key information … policies, resulting in increased risk that data, hardware and software may be lost or damaged by inappropriate use or …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY … rate(s), the agency must submit the following requests: For all rate increases, request a Pay Change with the … the new hourly rate. A separate request must be made for each of the rows that exist on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansTown of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ … complete, accurate and timely financial information. As a result, the Board’s ability to monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Cayuga County - Procurement and Claims Audit (2018M-274)
… Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine whether claims were adequately supported and properly audited before payment. Key Findings County … Determine whether County officials procured goods and services in accordance with the procurement policy and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… to 70 percent of annual expenditures. The policy did not define the time periods or means for which fund balance will … policy to ensure reasonable levels of fund balance and define timing and means of replenishment. Formalize and adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… as a financing source to benefit District taxpayers by funding one-time expenditures and needed reserves, paying … budgeted appropriations that reflect the District’s operating needs based on historic trends, contracts or … with our findings and recommendations but questioned one issue. Appendix B includes our comment on the issue raised in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … overfunded two reserves that totaled about $5.3 million and did not use most of the debt reserve funds. Taxpayers … savings if the Board maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… Webster Central School District Financial Condition 2018M109 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Town of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… whether Department officials ensured financial activities were properly recorded and money was safeguarded. Key Findings Collections were not always adequately supported to allow officials to determine whether funds were deposited. We found that 462 collections paid by checks …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling … exceptions: 424 charges totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Southampton Union Free School District – Financial Management (2024M-43)
… – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We determined that the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectTully Central School District – Network Access Controls (2021M-138)
… Officials did not develop written procedures for granting, changing and revoking access rights. Officials did not … Develop and adhere to written procedures for granting, changing, revoking and reviewing network user account access. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Belfast Central School District – Reserve Funds (2021M-135)
… reserve fund policy. Did not use the debt reserve, with a balance of $315,000, to fund debt service payments as … permitted by Board resolution. Key Recommendations Adopt a more comprehensive written reserve fund policy. Develop a plan to use the funds in the debt reserve as required. Review all reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/belfast-central-school-district-reserve-funds-2021m-135