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Quogue Union Free School District – Financial Condition Management (2017M-196)

… purpose of our audit was to determine whether the Board and District officials effectively managed general fund … 37 percent of the ensuing year’s budgeted appropriations, and has exceeded the statutory limit by 19 to 33 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately … operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… assets for the period January 1 through December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… of the Department’s financial operations to ensure that assets were safeguarded for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Area #6 – Patch Management – Information Technology Governance

… and could help protect systems running those programs from attacks. A patch can be an upgrade (adding features), … can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have vulnerabilities that were previously discovered and are well known by attackers. …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… ensured that the required approvals were obtained for capital project (Project) change orders. Key Findings The … required to the New York State Education Department (SED) for approval. As a result, officials created a risk that SED … were approved and had no explanation for the difference in the amount received. Key Recommendations Ensure all change …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Williamsville Central School District – Financial Management (2022M-193)

… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Peconic Bay Community Preservation Fund (2023-MR-1)

… not:  Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF collections …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Village of Ellenville – Information Technology (2014M-278)

… Purpose of Audit The purpose of our audit was to determine if the Village’s … 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

State Agencies Bulletin No. 1040

… Income Tax Credit (AEITC) is part of the Education, Jobs and Medicaid Assistance Act signed into law by the President … will insert a row on the employee Federal Tax Data page and change the Earned Income Credit field by checking the … Access the Control-D report TAX113 for their agency and inform employees listed on the report of the elimination …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitc

Village of Pelham – Information Technology (2016M-410)

… to adequately monitor IT usage and enforce compliance with the Village’s acceptable use policy. The Village has not … plan. The Board has not negotiated a formal contract with the Village’s IT service provider identifying the … procedures to monitor IT usage and enforce compliance with the acceptable use policy. Adopt a breach notification …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Owasco – Highway Department (2020M-128)

… and 234 claims totaling $96,900 did not have documentation to support a business purpose. Town officials did not competitively bid … Superintendent (Superintendent) did not agree, in writing, to expenditures for highway repair and improvement. The …

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Loan Payroll Deductions – Enhanced Reporting

… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … Please use the new amount beginning on the next available payroll cycle so members can avoid underpayment — eliminating …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Village of Dering Harbor – Board Oversight (2020M-29)

… As a result, the general fund realized operating deficits in four of the five years and general fund balance declined … from $61,710 to $3,491. Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded … action. Appendix B contains our comment on an issue raised in the Village’s response. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Niagara Falls City School District – Fuel Accountability (2015M-178)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the … Key Findings The main transportation contractor did not reimburse the District for all fuel used for non-District … 31, 2015; ensure that future transportation contracts do not include provisions which allow contractors to use fuel …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178

Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)

… of the Laws of 2008. You must file your report using the online system created by the New York State Education … The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …

https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053

Opinion 2006-11

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … store that employs the board member as its manager. You state that the board member has no financial ownership … by article 18. We also note that the courts of this State have held public officials to a high standard of …

https://www.osc.ny.gov/legal-opinions/opinion-2006-11

State Comptroller DiNapoli Releases Municipal & School Audits

… and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, the town made duplicate … duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0