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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town is …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Watervliet City School District – Information Technology (2021M-34)

… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

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

… Regularly review network and local user accounts for appropriate permissions and disable those that are …

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)

… before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …

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)

… complete report - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire … 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 …

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)

… in the contractual agreement are received and pay only for those stipulated services. School officials disagreed …

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)

… Key Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and … of 2019-20 appropriations, exceeding the statutory limit by approximately $74,000. Key Recommendations Adopt budgets …

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)

… to address the District’s specific needs and expectations for IT services. District officials agreed with our …

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)

… officials. Key Recommendations Develop written procedures for managing system access that include periodically …

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)

… established adequate controls over network user accounts and settings. Key Findings District officials did not establish adequate controls over network user accounts and settings. Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or …

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)

… whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately … implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The … by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize 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

… following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors … not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable tax levy limit by … to adopt a budget that included a levy in excess of the tax levy limit. Find out how your government money is …

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

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

Determine whether the Board and District officials effectively managed fund balance

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)

… effective oversight to ensure compliance with required building safety at the junior-senior high school (JSHS). Key … action plan to address the deficiency found in the 2015 building condition survey. Key Recommendations Implement a …

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)

… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …

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)

… 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

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

… totaling $5.5 million within three days, as required by the School’s policy. Because School officials did not …

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)

… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the … investing available funds. Key Recommendations Develop and manage a comprehensive investment program that considers …

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