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Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… were last used between 2015 and 2018. Develop a breach notification policy, as required by New York State Technology … accounts when access is no longer needed. Develop a breach notification policy. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsVillage of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… complete report - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings … Determine whether the Village of Montgomery Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Town of Knox – Town Clerk (2020M-72)
… the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately. Key Findings The Clerk did not record, … whether the Town Clerk Clerk recorded deposited disbursed and reported all money collected timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Town of North Collins - Recreation Department Cash Receipts (2020M-68)
… after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Truxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Newark Central School District – Employee Benefits (2024M-40)
Determine whether Newark Central School District District officials accurately calculated separation payments
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… Assess whether Town of Colonie (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Assess whether Town of Colonie Town officials could take additional steps to increase physical accessibility to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Village of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … or less leave days (143) than what they were entitled to. Three employees’ vacation accruals were not properly … The audit report includes six recommendations to help the Board and District officials improve their …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new … and having a substantial rainy-day fund will help the city weather any future storms. We’ll be monitoring the proposals …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
Assess whether Town of Columbia Town officials could take additional steps to increase physical accessibility to programs and services provided at selected Town facilities
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29City of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… complete report – pdf] Audit Objective Assess whether the City of Norwich (City) officials could take additional steps to increase physical accessibility to programs and services … provided at selected City facilities. Key Findings Of the 317 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… more than one half inch in height and secured mats at the main entrance. 25 components at the City Court, such as …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… counters with a portion at an accessible height and signs at interior offices with raised lettering and Braille. Seven components at the Community Center, such as signs identifying accessible parking spaces and stall doors … closers. Four components at the Town Court, such as signs identifying accessible parking mounted at the proper …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33Accounts Payable Advisory No. 64
… must submit the refunds of appropriation immediately upon notification. Once the agency sees the refund of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksAccounts Payable Advisory No. 62
… 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide goods … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersPortville Central School District - Financial Management (2018M-245)
… annual average) from 2015-16 through 2017-18. As of June 30, 2018, unappropriated, unrestricted fund balance totaled … or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as of June 30, 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Akron Central School District - Financial Management (2018M-195)
… compliance with statute. Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195