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Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)

… and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27

Nyack Union Free School District – Network User Accounts (2021M-113)

… (District) officials adequately managed and monitored network user accounts. Key Findings District officials did not ensure that network user accounts were adequately managed and monitored. … reviewing user access and disabling unnecessary network user accounts. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113

Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)

… January 1, 2015 through August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public … act of the New York State Legislature, at the request of Dutchess County. The Authority is governed by an appointed … Dutchess County Water and Wastewater Authority Cash Receipts …

https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360

Village of Harriman – Audit Follow Up (2011M-182-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of March 2014, in …

https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-f

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… year. Retirement contributions by a participating employer in the New York State and Local Retirement System as billed …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)

… [read complete report – pdf] | [read complete 2016 report – pdf] Purpose of … the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background BOCES serves 25 school districts …

https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces

City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)

… Purpose of Review The purpose of our review was to assess the City’s progress, as of September 2012, in …

https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-f

Village of Victory – Audit Follow Up (2010M-35-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the … Village of Victory Audit Follow Up 2010M35F …

https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-f

Tioga Central School District – Cash Management (2020M-83)

… Interest earnings were not maximized. District officials did not develop and manage a comprehensive investment program …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. … Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Colton-Pierrepont Central School District – Financial Duties (2017M-229)

… Purpose of Audit The purpose of our audit was to determine whether District officials adequately segregated …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

South Buffalo Charter School – Employee Compensation (2018M-1)

… Purpose of Audit The purpose of our audit was to determine whether employee compensation … South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Walton Fire District – Financial Operations (2017M-238)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Johnson City Central School District – Financial Condition (2015M-204)

Johnson City Central School District Financial Condition 2015M204

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204

Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)

… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-and

Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)

… rates for lodging. Key Recommendations Monitor and enforce compliance with travel and conference policies. Consider …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and

DiNapoli Statement on Governor's Veto of Transparency Legislation

… the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on … that bypass routine oversight. Without public disclosure of how taxpayer money is being used, it raises questions … the following statement regarding Gov Kathy Hochuls veto of legislation that would have increased transparency on …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation