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Greece Public Library – Information Technology (2017M-130)
… comprehensive IT policies that include acceptable use, password management, user accounts, access rights, backups, breach notification, hardware and software inventories, restricting personal use and …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programWilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Port Byron Central School District – Financial Condition (2014M-71)
… and Brutus in Cayuga County and the Town of Savannah in Wayne County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Southampton Union Free School District – Financial Management (2024M-43)
… (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage fund balance and reserve funds. We determined that the Board and District … two reserves and may have overfunded an additional reserve. Key Recommendations Ensure adopted budgets include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Brighton Central School District – IT Asset Management (S9-22-6)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain complete, accurate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… percent of the sampled assets were not properly accounted for. Specifically: Three IT assets, a printer costing $1,155, … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Town of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… The purpose of our audit was to review the establishment and use of the Town’s reserve funds and to examine internal controls over the Town’s Justice Court’s financial activity for the period January 1, … The purpose of our audit was to review the establishment and use of the Towns reserve funds and to examine internal …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Putnam Central School District – Fund Balance Management (2020M-27)
… Appropriations were consistently overestimated resulting in increasing fund balance levels and the District did not … plan for actual operating results. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27CUNY Bulletin No. CU-115
… a list of employees in the specialized titles HEO/Univ Admin (Job code 016855) and HE ASSOC/Asst Admin (Jobcode 016856) will be faxed to agencies. Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-115-july-1-2001-cuny-increment-paymentsDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers … approved by the voters, will pay for essential investments in transportation and environmental projects,” DiNapoli said. … Quality (1972), Rebuild and Renew New York Transportation (2005) and Rebuild New York Through Transportation …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedMonitoring of Construction Management
… & Construction Group (D&C) provides State agency clients a full range of architectural, engineering, contracting, and … compliance with the Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April … management consultants used a State-certified women-owned business enterprise (WBE) and claimed credits toward each of …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are … audited annually. Lastly, the Board audits all District claims. Although the Board passed a resolution to pay claims … to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… a Service Level Agreement (SLA) with the third-party contractor that issued and managed 209 building access …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andUnified Court System Bulletin No. UCS-176
… of the processing of the 2011 Prepaid Legal Service Benefit. Affected Employees Employees as identified below who … considered taxable income. Therefore, the value of this benefit will be added to the employee’s earnings and … OSC will automatically apply the Prepaid Legal Service Benefit for the 2011 calendar year for employees who were in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-176-prepaid-legal-service-benefit-unified-court-system-ucsAvoca Central School District – Payroll (2025M-14)
… of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally … wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage … and wages accurately during the period July 1 2022 through October 10 2024 We reviewed 35 employees salaries and wage …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases School Audits
… District and the Hannibal Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. East Moriches Union … that the significant revenue and expenditure projections in the proposed budget are reasonable. Eden Central School …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… District Attorney Walsh announced that Ricardy Cesar of Middletown NY has been charged with Grand Larceny …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-charges