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Lockport Public Library – Claims Processing (2015M-192)
… that received its charter from the Board of Regents of the New York State Education Department in 1893. The Library is governed …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Implications for the Future – 2021 Financial Condition Report
… and its ability to provide health care, education, human services and other essential programs. In recent years, for …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
audit, school, blind brook-rye
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/blind-brook-rye-union-free-school-district-2023-35.pdfWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
audit, school, west hempstead
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-hempstead-union-free-school-district-2023-9.pdfVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… the Board’s oversight of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background … year were approximately $976,000, funded primarily with real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialWappingers Central School District – Fuel Accountability (2015M-135)
… by employees. The Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
BolivarRichburg Central School District Internal Controls Over Selected Financial Operations 2013M92
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedBinghamton City School District – Information Technology (2019M-147)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional … provide periodic IT security awareness training to staff. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147City of Salamanca – Selected Financial Activities (2015M-284)
… total approximately $8.3 million. Key Findings The City does not have a fund balance policy or long-term financial or …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… report – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… two recommendations were partially implemented and three recommendations were not implemented. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fWyandanch Public Library – Oversight of Library Resources (2013M-399)
… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Warwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfDiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… plans to override the tax cap. Property tax levy growth for school districts is capped at 0.12 percent above current levels for the 2016-17 fiscal year. “School districts are feeling … the Comptroller. Of the 677 school districts required to report, 76 have not yet filed. For 2016-17, DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capAlfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Portville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Putnam Valley Central School District – Information Technology (2021M-154)
Determine whether Putnam Valley Central School District’s (District) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/putnam-valley-2021-154.pdfHudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… and accurately. There were no recommendations as a result of this audit. District officials agreed with our findings. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsGreenport Union Free School District - Bank Reconciliations (2019M-161)
Determine whether the Treasurer prepared accurate and timely bank reconciliations.
https://www.osc.ny.gov/files/local-government/audits/pdf/greenport-2019-161.pdfOversight of New York State Forest Tax Programs
… resources. The audit covers properties that received tax exemptions under the 480 and 480a programs for the period … forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive program (480a Program) for qualifying private …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs