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Brighton Central School District – IT Asset Management (S9-22-6)
… during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … annual inventories were not conducted and officials did not adopt a comprehensive written policy for IT equipment …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216State Comptroller Dinapoli Releases Municipal Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audit was … New York State Comptroller Thomas P DiNapoli today announced the following local government audit was …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditRoyalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… Although the District paid for a DRP template, officials did not obtain it. Without a comprehensive written IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… safeguarded or properly accounted for. District officials did not provide adequate oversight of ECA and admission event … poor collection controls. However, District officials did not implement the faculty auditor’s recommendations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityAlbany Water Board – Software Management (2020M-159)
… always appropriate and necessary. Specifically, officials did not: Ensure only appropriate and necessary software was …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Newark Central School District - School District Website (S9-19-38)
… reviewing documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Westhill Central School District – Information Technology (2021M-32)
… information (PPSI). Key Findings District officials did not implement adequate IT controls over the District … Office’s network to safeguard PPSI. District officials did not: Monitor employee Internet use. Eight of 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … invoices. Consult legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesSayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69New York State Financial Reporting
… Basis Reports The State Comptroller’s office issues the annual and monthly State cash basis financial statements. Annual Report 2025 Annual Cash Basis Report on State Funds Prior … Annual Comprehensive Financial Report | Financial Condition Report | Cash Basis Reports …
https://www.osc.ny.gov/reports/financeReal Property Tax Cap and Tax Cap Compliance
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-capWest Babylon Union Free School District – Claims Audit (2024M-62)
… $10 million and determined that: 73 claims totaling $9.8 million had one or more deficiencies, including confirming … in accordance with New York State (NYS) Education Law Section 1724. The claims auditor did not report directly to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Clarendon Fire Company – Financial Activities (2023M-50)
… whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly supported, approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always supported, approved or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Saratoga County Probation Department – Restitution Payments (S9-20-12)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12