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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 72 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 33 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Town of Putnam – Accounting Records and Reports (2022M-188)
… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Broadalbin-Perth Central School District – Online Banking (Fulton County and Montgomery County) The … acceptable computer use policy. As a result, five of the six online banking users were allowed to access …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0Village of Richfield Springs – Justice Court (S9-14-1)
… four Trustees, is responsible for overseeing the Court’s general management and financial operations. The Court’s 2012 … pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 and $153,000, respectively. Key … Use general and water surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Schoharie Central School District – Financial Condition (2013M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … year –totaling more than $5.4 million over five years – to help finance the ensuing year’s operations, the District … surplus funds that will not be used. Develop a plan to use surplus fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Farmingdale Union Free School District – Financial Condition (2016M-235)
… 2014 through February 29, 2016. Background The Farmingdale Union Free School District is located in the Towns of Oyster … unrestricted fund balance averaged almost 8 percent (two times the statutory limit) of the ensuing year’s operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… July 1, 2011, to August 31, 2012. Background A charter school is a public school financed by local, State, and … that is not under the control of the local school board and is governed under Education Law Article 56. The KIPP Tech Valley Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Rhinecliff Fire District – Board Oversight (2024M-154)
… [read complete report – pdf] Audit Objective Determine whether the … taxpayers and other interested parties that the District’s financial activities are adequately accounted for and … were performed. Conduct an annual audit of the Secretary- Treasurer’s (Treasurer) records. Develop and adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Forms and Templates
… for Fire Districts [pdf] Foreign Fire Insurance Report Filing Information on Revenue Anticipation Notes to be … Auditing Services from the State Education Department. … Forms and Templates …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesGeneva City School District - Reserves (2018M-51)
… and in compliance with statutory requirements. … Geneva City School District Reserves 2018M51 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51CUNY Bulletin No. CU-408
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and increase as follows: Current Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-408-new-york-state-nurses-association-dues-and-agency-shop-feeCUNY Bulletin No. CU-600
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … SC will identify employees with Dues (Code 207) and Agency Shop Fee (Code 218) and increase as follows: Current Biweekly … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-600-new-york-state-nurses-association-dues-and-agency-shop-feeOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Contaminants Click on each county for a supplemental map showing the proportion of selected contaminants. Albany …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsCUNY Bulletin No. CU-613
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … Bargaining Unit TT with Union Dues (Code 231) and Agency Shop Fee (Code 220) and increase as follows: Deduction Code … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-613-international-brotherhood-teamsters-local-237-elevator