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City of Middletown - Information Technology (2018M-235)
… or procedures. 70 user accounts have not been used in the last six months, 19 of these accounts were never used … Financial application users had excessive permissions. In addition, sensitive IT control weaknesses were … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… Properly segregate and account for surplus bond proceeds to ensure they are used to retire District debt. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … investment program or develop procedures for the operation of the investment program in compliance with the Board of … fund (Investment Fund) that offered higher interest rates. Prepare monthly cash flow forecasts or ensure interest …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementBrighton Central School District – IT Asset Management (S9-22-6)
… or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT … Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. District officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … disabled. Most of these accounts should have been disabled in February 2021 when the District updated their network … B includes our comment on an issue that was raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkSpackenkill Union Free School District – Professional Services (2021M-89)
… taxpayers have little assurance that procurements are made in the most prudent and economical manner. District … Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance … ensure professional services are completely procured and in compliance with District policy, and that written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Monticello – Budget Review (B4-14-15)
… the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the … that the significant revenue and expenditure projections in the tentative budget are reasonable. The tentative budget … tax levy limit. Key Recommendations Include a tax overlay in the budget they adopt. Determine the reasonableness of …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… [ read complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained … that resulted in the Town receiving $86,000 more than it was entitled to. Based upon our audit and investigation, the … the Superintendent pled guilty to Attempted Obstruction of Governmental Administration and was sentenced to a …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30East Moriches Union Free School District -- Budget Review (B17-7-4)
… in the District's general fund as of June 30, 2006. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5Southampton Union Free School District – Financial Management (2024M-43)
… 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 and District officials: … balances are necessary and reasonable, and use any excess funds identified to benefit residents in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 77 … taking additional steps to increase physical accessibility at the Town Hall. Specifically: Six components in the … such as mirrors, hand dryers and grab bars mounted at the proper height. Three components in the parking lot, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Town of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… physical accessibility to programs and services provided at selected Town facilities. Key Findings Of the 144 … taking additional steps to increase physical accessibility at the Town Municipal Center. Specifically: Nine components … and signs identifying van accessible spaces. Two located at interior doorways including interior signs with raised …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… physical accessibility to programs and services provided at selected City facilities. Key Findings Of the 317 … taking additional steps to increase physical accessibility at selected City facilities. Specifically: 14 components at City Hall, such as accessible handles on interior office …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Middletown – Payroll and Leave Benefits (2024M-26)
… at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with City collective bargaining agreements … action. Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Lists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… GASB Statement No. 34 makes significant changes to the accounting and reporting requirements for expendable and … Both of these funds will use the modified accrual basis of accounting. Trusts which exist to benefit individuals, …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsJustice Court Fund: Electronic Filing Common Errors
… can't be a future month." Report is being submitted for a month has not yet not occurred. Ensure the Report … to submit your report until the 1st of the next month. For example, January's report can't be submitted until … is outside justice's term of office." Report file is for a period before your term started or after your term …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-electronic-filing-common-errorsOpinion 90-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-38