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Rockville Centre Union Free School District – Information Technology (2023M-140)
… (District) officials monitored users’ compliance with the District’s acceptable Internet use policy (AUP). Key … users’ compliance with the District’s AUP. Of the 37 network users we reviewed: Fifteen network users (41 … accessed websites, such as shopping, entertainment and social media, on District computers although the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Compliance With the Clery Act (Follow-Up)
… Purpose To determine the extent of implementation of the two … the Clery Act, which requires colleges and universities to disclose crime statistics and security policies to help …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followReporting and Utilization of Bias Incident Data (Follow-Up)
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD …
https://www.osc.ny.gov/state-agencies/audits/2016/08/12/reporting-and-utilization-bias-incident-data-followVillage of Lyons Falls – Financial Management (2013M-393)
… which comprises the elected Board of Trustees. The general fund’s 2013-14 budget appropriations were approximately … The unexpended surplus funds in the Village’s general fund increased nearly $200,000 (45 percent) over the past … $640,000 as of May 31, 2013. As a result, the general fund’s unexpended surplus funds in 2012-13 reached 182 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… The safety plan includes all minimum requirements and is filed with the State Education Department (SED) after … plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See … mentioned above. Guide to Financial Operations REV. 02/16/2023 … In some instances payments are made to vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… collection activities to ensure accountability and cash is safeguarded. Restrict users’ access to delete records in …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … our comments on issues raised in the Town’s response letter. … Determine whether the Town of Keene Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Financial System (SFS), vendors managed through the SFS Vendor File go through a Specially Designated Nationals validation as part of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… oversight of the maintenance of the accounting records. As a result, the Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… $130,515 were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Mental Health Training Component of the New York SAVE Act (2022-MS-1)
… report - pdf ] We also released 20 letter reports to the following School Districts: Belleville-Henderson Central … used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … company to the fire district. This is in response to your letter concerning firefighting equipment given to the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 91-35
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (amount of salary increases for heads of police departments) POLICEMEN AND POLICE PROTECTION -- Police Chief (amount of salary … state that the sergeant is a permanent full-time officer and, of those subordinates who are members of a collective …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 94-6
… direct or indirect in any contract or proposed contract for materials or services to be furnished or used in … (cf. General Municipal Law, §800[3], defining "interest" for purposes of General Municipal Law, article 18) or a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6