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Groton Central School District – Cash Management (2020M-124)

… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Adams – Justice Court Operations (2020M-163)

… Determine whether the Town of Adams Town Justice Court Court funds were properly recorded deposited and …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)

… 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town is not in …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balance

Middleburgh Central School District - Information Technology (2019M-115)

… manage user accounts and their user permissions. For example, former employees and an unknown person had …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Margaretville Central School District – Financial Management (2020M-46)

… report - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key Findings The Board overestimated appropriations and appropriated approximately $1.4 million in fund balance … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Berkshire Fire District - District Operations (2020M-40)

… Audit Objective Determine whether District officials used a competitive process to procure goods and services. … asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

East Quogue Union Free School District - Claims Auditing (2019M-78)

… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans

… 2010 Board Meeting April 30, 2009, Adopted June 29, 2009 Finance Committee Meeting Minutes Finance Committee Meeting November 7, 2018, Adopted March 5, 2019 Finance Committee Meeting March 1, 2018, Adopted November 7, …

https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plans

DiNapoli Releases Municipal Audits

… the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices (Westchester County) … by more than $89.02 million. Town of Seneca Falls – Town Hall Capital Project (Seneca County) The board established an … its capital reserve for a project to construct a new town hall. However, it did not prepare an itemized project budget …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits

DiNapoli Statement on Selection of Melissa Mark-Viverito as New York City Council Speaker

… City residents. I look forward to working with Mayor Bill de Blasio, Speaker Mark-Viverito and all of the newly …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-selection-melissa-mark-viverito-new-york-city-council-speaker

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… periodically an inventory of parking tickets issued and on hand is conducted. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Garden City Union Free School District – IT Asset Management (2023M-161)

… invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

Pembroke Central School District - Investment Program (2023M-130)

… Board did not adopt, a comprehensive investment program with written procedures for the investment of District … Develop and manage a comprehensive investment program with written investment program procedures. Consider all … when investing available funds. District officials agreed with our recommendations and indicated that they have …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130

Brocton Central School District – Claims Audit (2023M-15)

… action . Appendix B includes our comment on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… written IT contingency plan or provide IT security awareness training. Key Recommendations Properly manage … IT contingency plan and provide periodic IT security awareness training. School officials agreed with our …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… report - pdf ] Audit Objective Determine whether the Warren County Local Development Corporation (Corporation) … Determine whether the Warren County Local Development Corporation Corporation …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Humphrey Fire District – Financial Controls (2014M-37)

… of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period … through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from … Humphrey Fire District Financial Controls 2014M37 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37