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Walton Central School District - Fund Balance (2019M-209)

… 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/2020/01/17/walton-central-school-district-fund-balance-2019m-209

Edmeston Central School District - Fund Balance (2020M-1)

… 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/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Cuba-Rushford Central School District - Financial Management (2020M-7)

… 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/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7

Monticello Central School District - Fund Balance Management (2020M-2)

… 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/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2

Incorporated Village of Garden City – Check Signing (2021M-39)

… signatories sign checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

State Police Bulletin No. SP-221

… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .685 to .658 percent …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insurance

Honeoye Central School District - Information Technology (2019M-9)

… with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Suffern Central School District - Financial Condition (2019M-145)

… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Little Falls City School District - Financial Condition Management (2019M-67)

… reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Hudson Housing Authority – Information Technology (2019M-224)

… sign acknowledgement forms to help ensure they are aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Monsey Fire District – Board Oversight (2020M-62)

… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Mount Markham Central School District – Financial Management (2020M-39)

… [ read complete report - pdf ] Audit Objective Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable? Key … Develop and adopt budgets that include realistic estimates for expenditures. Discontinue the practice of adopting …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39

Town of Patterson - Information Technology (2020M-37)

… recovery plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… Objective Determine whether Phelps-Clifton Springs Central School District (District) officials ensured network access controls … Maintain detailed, up-to-date inventory records for all computer hardware and software. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Danby Fire District – Claims Audit (2020M-149)

… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149

State Comptroller DiNapoli Releases School District Audit

… investment program or comply with the district’s board of education’s investment policy. District officials should …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

Village of Monticello – Financial Condition (2020M-107)

… has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs … financial condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107