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Town of Salina – Information Technology (2013M-256)

… that clearly defines its objectives concerning the duties, records and procedures required for protecting the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Holland Central School District – Claims Audit (2021M-210)

… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… time, valued at $2,100, from two employees’ leave accrual records. Key Recommendations Establish and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… the internal controls over purchasing for the period June 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Erie County Probation Department – Restitution Payments (S9-20-11)

… restitution or maintain sufficient undisbursed restitution records. Department policy also limited paying victims with …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Town of Friendship – Water Accountability (2013M-281)

… by an elected Town Board composed of a Town Supervisor and four council members. Budgeted water fund appropriations … Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the Town’s system. … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281

OnTECH Charter High School - Information Technology (2023M-71)

… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Indian River Central School District – Financial Condition Management (2022M-92)

… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

Rush Fire District – Internal Controls Over Financial Operations (2013M-255)

… the Board provided proper oversight of District operations for the period January 1, 2012, through August 27, 2013. … comprises five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $329,600 for the 2013 fiscal year. Key Findings The Board-adopted …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255

Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)

… and a lack of segregation of incompatible duties. Formal bank reconciliations are not performed and Committee members …

https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue

State Agencies Bulletin No. 730

… Affected Employees Employees who are enrolled in direct deposit and have received an overpayment of salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-submission-deadline-direct-deposit-stopreversal-transactions

Discovery Charter School – Network and Financial Software Access Controls (2022M-156)

… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls

Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)

… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149

DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year

… Property tax levy growth for school districts and the state’s biggest cities will be … DiNapoli’s office calculated the inflation factor at 8% for those with a June 30, 2024 fiscal year end. “School and … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-year

Central Square Central School District – Fund Balance (2022M-196)

… levels. As a result, officials reduced the transparency of District finances and kept $8 million from productive use. … may not have been necessary, considering the amount of excess surplus funds retained. The District’s surplus fund … limit by about $8 million (9.2 percentage points) as of June 30, 2021. While officials reported that the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196