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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-71Copiague 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 … including two user accounts assigned to employees that left the District more than 17 years ago. Ensure that … and financial software user accounts as soon as they are no longer needed and periodically review accounts and access …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Town of Glen - Water and Sewer Operations (2023M-167)
… did not adopt the water and sewer rates that were charged to customers or audit the Clerk’s records and water and sewer … The Clerk made 12 unsupported adjustments totaling $1,981 to 4 customer accounts without any review or approval. The … reports and review and approve all adjustments made to customer accounts. Record payments in a timely manner, …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project. Key Findings The Board and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectLe Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… inspection and investigation records as required by New York State Department of Agriculture and Markets regulations … All six complaints did not include documentation to show the results of the Director’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterUnclaimed Funds Survey - Feedback Received
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https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedMessage Submitted - Contact Us
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https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedContact Information
… Thank you for your email. We have received your email. Return to …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationDEC Management of Invasive Species (2019-S-026) - Maps
Details the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading invasive species
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsSUNY Bulletin No. SU-161
… 213 and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland … Findings Although District officials annually appropriated a portion of fund balance, including reserve fund balance, … $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in unauthorized checks to himself from January 2014 through May 2022. Use a Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Tompkins … – Project Approval and Monitoring (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… are disbursed. As the old saying goes, "the buck stops here;" nothing could be more true when an improper or poorly … of your organization. OSC will be pleased to assist you with any questions you have regarding the information … may need assistance. The addresses and telephone numbers for each of our regional offices is located at the end of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionWyandanch Union Free School District – Budget Review (B21-7-1)
… The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, … Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100