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Whitesville Central School District – Information Technology (2021M-22)
… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Haldane Central School District – Information Technology (2021M-84)
Determine whether Haldane Central School District District officials adequately managed and monitored user accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… When tested, the average wireless Internet download speed was 127 Mbps. The District’s contracted bandwidth …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… as guided by New York State Education Department (NYSED). When tested, the average wireless Internet download …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Tonawanda City School District - Procurement (2023M-108)
… As a result, they did not comply with District policies or New York State General Municipal Law (GML) Section 103 and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Greenville Fire District – Investment Program (2023M-106)
… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for … the District’s investment program, Solicit interest rate quotes, or Consider other legally permissible …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Clayton - Justice Court Time and Attendance (2017M-286)
… (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk … B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Schenevus Central School District - Financial Condition (2018M-83)
… the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … Schenevus Central School District Financial Condition 2018M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… The school lunch fund has stabilized operating losses and reduced dependence on general fund subsidies. The Board … District officials should perform a cost-per-meal analysis and continue to identify potential efficiencies that will … The Board should: Review the reserve balances and determine if the amounts are reasonable and necessary. If …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… adequate oversight of the Treasurer. The Board did not conduct an annual audit of the Treasurer’s records. The Board … did not adopt a code of ethics to provide standards of conduct expected of Department personnel. Key Recommendations … duties and provide for oversight of the Treasurer. Conduct an annual audit of the Treasurer’s records. Prepare …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialVillage of Spencer – Board Oversight (2017M-292)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Village’s financial operations for the period June 1, … Village of Spencer Board Oversight 2017M292 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292New York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin … The Trump Administrations decision today to formally begin …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementTravel Advisory No. 14
… Questions & Voucher Denial Codes Guidance: The Office of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: Chapter/Section Name …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codes2023 Financial Condition Report – 2023 Financial Condition Report
… support for schools, health care and other programs. At the same time, new risks to financial stability are …
https://www.osc.ny.gov/reports/finance/2023-fcrCUNY Bulletin No. CU-770
… directed to the University Director of Employee Benefits at CUNY Central Office. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-770-city-new-york-health-benefit-rate-changesDundee Central School District - Information Technology (2018M-74)
… [read complete report - pdf] Audit Objective Determine whether the Board and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementTown of Morehouse – Records and Reports (2021M-182)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. … Bank reconciliations were not performed. Monthly financial reports were not prepared for and submitted to the Town Board …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182