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City of Little Falls – Financial Condition (2021M-54)

… and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Erie County Probation Department – Restitution Payments (S9-20-11)

… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Copiague Union Free School District - Information Technology (2023M-150)

… two user accounts assigned to employees that left the District more than 17 years ago. Ensure that employees had the appropriate access to the financial software necessary to perform their job …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately $93,000 that we selected for review, four laptop computers with a … making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… deposited all rental fees, issued refunds and disbursed funds for all rental hall purchases and operating expenses. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

SUNY Bulletin No. SU-177

… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-act

CUNY Bulletin No. CU-421

… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-act

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

Central Square Central School District – Fund Balance (2022M-196)

… or maintain all reserve funds at reasonable levels. As a result, officials reduced the transparency of District … nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 … liability reserve. As of June 30, 2021, the reserve had a balance of $3.6 million that exceeded the liabilities …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196

Woodbourne Fire District – Board Oversight (2023M-98)

… operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The Board did not: Ensure the … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Fire Island Union Free School District – Claims Auditing (2023M-114)

… The Board did not properly audit claims before payment. As a result, there was an increased risk that improper or … B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Fine Fire District – Board Oversight (2023M-81)

… activities or maintain appropriate records and reports. As a result, more taxes were levied than needed to fund … to payment. For example, claims were approved without a quorum of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81

Homeowners Association, Inc.

… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. … for personal purposes. For example, Homeowners purchased a desktop computer to produce professional quality documents … with grant funds. We question whether Homeowners operated a functioning office. Homeowners returned $800 to the State. …

https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc

Thousand Islands Central School District – Financial Management (2022M-201)

… did not properly manage fund balance and reserves. As a result, officials have withheld funds from productive use … a tax certiorari reserve by $304,641 and did not use a debt reserve, with a balance of approximately $1 million, to pay debt-service costs during the 2019-20 and 2020-21 fiscal years as …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201