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Carthage Central School District - Financial Condition (2018M-93)

… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

Comptroller DiNapoli Statement on Rosh Hashanah

… to wish all of my friends in the Jewish community a happy, peaceful, prosperous and healthy New Year.  L'Shana …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanah

Wainscott Common School District - Financial Condition (2018M-237)

… Board and District officials effectively managed general fund balances. Key Findings Unrestricted fund balance totaled approximately $2 million on June 30, … The District’s budgeting practices included appropriating fund balance not needed to fund operations and adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Accounts Payable Advisory No. 11

… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial Operations … updated with the following information. In order to help Citibank apply credit card payments properly, Vendor ID … so that SFS will not combine Business Units’ payments to Citibank. Accordingly, when Business Units create a voucher …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank

Village of Little Valley – Capital Project Management (2020M-129)

… and indicated they plan to initiate corrective action on future projects. …

https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129

Northern Adirondack Central School District – Financial Condition (2020M-51)

… have exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to fund operations. Because of …

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Town of Summit – Town Clerk (2024M-51)

… – pdf] Audit Objective  Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… balance or ensure annual audits were completed. More real property taxes were assessed than necessary to fund …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol

… Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol.  “Those who attacked the Capitol a year ago … driven by lies to disrupt the orderly transition of power on which America was founded. We must never be complacent …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitol

Brunswick Central School District - Online Banking (2020M-6)

… Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness websites although it is prohibited by District policy. District officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6

SCAM ALERT

… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your … In the meantime, if you think your Retirement Online account has been hacked, contact our Fraud Hotline at …

https://www.osc.ny.gov/retirement/scam-alert

Arlington Central School District – Network User Accounts (2021M-110)

… were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … account and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)

… Key Findings County officials did not adequately protect the Department’s electronic data containing PPSI. In addition … we found: Electronic data containing PPSI on 32 of the 61 County-owned Department IT devices we examined, in … Establish a data classification inventory that assigns the appropriate security level to each type of data. Develop …

https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-and

Newfane Central School District – Financial Management (2020M-88)

… funds improperly restricted to surplus fund balance in compliance with applicable statutes. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… officials did not properly approve and monitor projects or take action when goals were not met. We also found: … taxes (PILOTs) billing and collections were not monitored or correctly allocated to affected taxing jurisdictions … were late and late fees totaling $259,303 were not billed or collected. Nassau County (County) received $375,914 more …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

Town of Castile – Tax Collection Remittance (P1-24-23)

… Law). Key Findings  The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … million to the County Treasurer in April 2024 instead of paying three separate required payments totaling … the Clerk’s records as required and, as a result, did not know that the Clerk was incorrectly remitting collections to …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Town of Middlebury – Tax Collection Remittance (P1-24-25)

… Key Findings  The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling $656,657 in … Collector’s records as required and, as a result, did not know that the Tax Collector was incorrectly remitting …

https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25

Brighton Central School District – Procurement (2022M-205)

… these contracts, officials used vendors that were granted awards from group purchasing organization contracts. However, … to competitive bidding to help ensure the District awards the contract in a manner consistent with District …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205

Town of Pharsalia – Board Oversight (2018M-59)

… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59