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Duanesburg Central School District – Information Technology (2021M-40)

… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

Andes Joint Fire District – Financial Activities (2020M-158)

… additional oversight over receipts and disbursements to ensure the Treasurer recorded all transactions accurately … Key Recommendations Implement compensating controls to better monitor the Treasurer’s duties. Discontinue the use … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Masonville Fire District – Financial Activities (2020M-165)

… protected because the Treasurer used her personal computer to maintain District financial records and perform online … all District records from her own personal computer to the District computer. District officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Bemus Point Central School District - Financial Management (2019M-216)

… The District improperly restricted more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Penn Yan Central School District – Network Access Controls (2021M-79)

… they were appropriate or needed to be disabled. As a result, we identified 1,094 unneeded user accounts and six …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

Cornwall Central School District – Information Technology (2021M-83)

… controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss. … control weaknesses, including issues related to software updates, were communicated confidentially to officials. Key … controls over the Districts user accounts and software updates to help prevent unauthorized use access and loss …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83

Marlboro Central School District – Information Technology (2021M-33)

… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… deposited and recorded cash receipts and prepared and signed checks without adequate review or approval by the …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

State Comptroller DiNapoli Releases Municipal Audits

… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

Margaretville Central School District – Financial Management (2020M-46)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Eastport-South Manor Central School District – Building Safety (2020M-18)

… deterioration. Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Berkshire Fire District - District Operations (2020M-40)

… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Susquehanna Valley Central School District – Information Technology (2020M-95)

… Maintain accurate, complete and up-to-date hardware and software inventory. Ensure that computers were free from malicious software. In fact, two malicious software applications were installed on District computers. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020m

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… School officials and staff accurately billed and collected resident district tuition for the sample of 50 students we …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections

Village of Corinth – Investment Program (2023M-146)

… liquidity and yield. Prepare monthly cash flow forecasts to estimate available funds for investment, monitor … and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146

Worcester Central School District - Fund Balance Management (2022M-75)

… fund balance exceeded the 4 percent statutory limit in each of the last five fiscal years by $490,000 to $1.8 … Real property tax levies were higher than necessary, in part, because surplus fund balance in excess of the statutory limit was maintained. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

New York State Fiscal Reform and Accountability Act

… finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … the New York state capital asset/infrastructure council (Part B); to amend the state finance law, in relation to … the repeal of certain provisions upon expiration thereof (Part C). Memo Bill Text Status …

https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-act