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Charter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … plan. Key Findings The Board and officials did not adequately secure student data to help protect it from … to School officials, we found: School employees did not have guidance on how to properly identify and secure …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… totaling more than $6.4 million were not recorded, and bank reconciliations were not completed. Monthly financial … and disbursements and reconcile accounting records to bank balances. Provide monthly financial reports to the Board …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … audit school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… funds received from the State are often deposited into an interest-bearing account maintained by the vendor. If the vendor does not … such instances the agency should calculate the amount of interest earned by the vendor. If the calculated amount is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsVillage of Lyons Falls – Financial Management (2013M-393)
… a fund balance policy, establishing a contingency and tax stabilization reserve and entering into an agreement with …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Rockville Centre Union Free School District – Information Technology (2023M-140)
… network users (41 percent) accessed websites, such as shopping, entertainment and social media, on District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mPort Jervis City School District – Financial Condition (2022M-152)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated fund balance. Made unbudgeted year-end transfers to reserves and the capital projects fund totaling $12.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Assets Control’s website . Should you identify any request for payments to any of these individuals or organizations, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … Village Board (Board) to effectively manage the Village’s financial operations. Key Findings The Treasurer and … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … Village expenditures, the Village Board (Board) did not audit all claims before payment. Additionally, some … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Fairview Fire District – Financial Operations (2024M-138)
… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result: The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board … procedures. Due to accounting errors, the Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by $337,470 and the highway part town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Opinion 93-8
… prior to their stated final maturity. March 9, 1993 Jean M. Roncallo, Esq., Assistant Town Attorney Town of …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Opinion 91-19
… moneys it received from a criminal defendant in an arson case as part of a plea bargaining arrangement. You informed …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary increase … permanent full-time head of the police department who is not a member of a negotiating unit is entitled to a salary …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority contracts with a residential … or used in connection with any project". Section 36 does not distinguish between tenant members of a housing … construction of the word "interest" as used in section 36, we note that the courts have defined this term when …
https://www.osc.ny.gov/legal-opinions/opinion-94-6