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

… prepared by the Clerk-Treasurer. Perform, or contract for, an annual audit of the Clerk-Treasurer’s records. …

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

… included a levy in excess of the tax levy limit. Find out how your government money is spent at Open Book New York . …

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

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

… Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …

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

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

… report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School financial operations. Key Findings The Board: Failed …

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

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

… operations because of generated operating surpluses. As of June 30, 2019, surplus fund balance totaled approximately … limit by approximately $2.7 million or 22 percent as of June 30, 2019. Key Recommendations Adopt budgets that include …

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)

… the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the …

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)

… officials used a competitive process to procure goods and services. Determine whether District officials … controls to safeguard fixed assets. Determine whether the Treasurer filed the annual update documents (AUDs). Key … when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …

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

Town of Pelham - Information Technology (2019M-77)

… officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Hendrick Hudson Central School District - Financial Condition (2019M-24)

… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …

https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24

Poughkeepsie City School District - Budgeting (2018M-226)

… complete report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets. … transfers in 2016-17 and 2017-18 without Board Approval. The District had unrestricted funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which exceeded …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226

Glens Falls City School District - Financial Management (2019M-12)

… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

Town of Moriah - Leave Accruals (2019M-168)

… of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, … action to recover those funds. Ensure the errors in the leave accrual records, as identified in this report, are corrected. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. Forty-four …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

DeRuyter Central School District - Information Technology (2019M-175)

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Middleburgh Central School District - Information Technology (2019M-115)

Determine whether the Board and District officials adequately safeguarded data from potential abuse or loss

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

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

… more than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was …

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

Comptroller DiNapoli Statement on New Immigration Ban

… diversity of cultures and experiences strengthens New York on a daily basis." Last year, DiNapoli released a report on New York's immigrant population. It found immigrants in …

https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-ban

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

… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …

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