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Tioga Fire District – Board Oversight (2022M-170)

… complete report – pdf] Audit Objective Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Town of Chemung – Conflict of Interest (2022M-176)

… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176

Town of Fulton – Justice Court Operations (2017M-6)

… October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population of approximately … Board. The Court reported collecting approximately $3,400 in fines and fees from January 2015 through September 2016. … by $4,775. The former Justice did not deposit receipts in a timely manner. Key Recommendations Hold court as …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6

Town of Lake Luzerne – Procurement (2022M-95)

… bids, officials could have saved Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases … the Town risks acquiring further goods and services at higher costs than necessary. Key Recommendation Comply …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)

… complete report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) … in the District’s response letter. … audit school district East Williston …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-network

Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Olean City School District – Reserve Funds (2022M-187)

… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)

… developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the … District officials did not develop an IT contingency plan to help them adequately secure and protect business office IT … IT contingency plan in place that is properly distributed to all business office staff and periodically tested for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-information

XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies

Oyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)

… of Audit The purpose of our audit was to review payments in lieu of health insurance coverage for the period January … 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. …

https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43

State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control

… worse and hurts too many families. From a grocery store in Buffalo to an elementary school in Uvalde, Texas, this …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-control

Seneca Falls Central School District – Procurement (2021M-201)

… complete report - pdf ] Audit Objective Determine whether Seneca Falls Central School District (District) officials used a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201

Town of Owego - Water Fund Operations (2021M-205)

… report - pdf] Audit Objective Determine whether Town of Owego (Town) officials provided adequate oversight of water fund operations. Key Findings Town officials did not … all adjustments prior to implementation by the utility department in accordance with the local ordinance. Review …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)

… cash receipts records are maintained and deposits are made in a timely manner. Department officials generally agreed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activities

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations