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City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized … The Council should adopt a disaster recovery plan to describe how City officials will manage potential disasters …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, … Plattsburgh City School District Internal Controls Over Payroll 2013M74 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Partial Lump Sum Payment – Special 20- and 25-Year Plans
… special 20- or 25-year plan; Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and Retire with a service retirement benefit (not a disability benefit). …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentVillage of Nissequogue – Information Technology (2015M-31)
… use of email and the Internet. Adopt, distribute, test and periodically update a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Scarsdale Union Free School District – Overtime (2022M-105)
… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … to ensure the accuracy of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Town of Phelps – Financial Management (2015M-70)
… March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Brasher Falls Central School District – Financial Condition (2019M-158)
… funds to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Harford Fire District – Records and Reports (2016M-170)
… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Windows Domain Administration and Management
… Objective To determine whether the Office of Information Technology Services has security … January 2021 through March 2023. About the Program The Office of Information Technology Services (ITS) provides …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementOversight of Chronic Absenteeism
… Purpose To determine if the New York State Education Department (Department) has taken actions to address chronic absenteeism within New York school districts. … otherwise be overlooked. School districts and other local education agencies (LEAs), such as charter schools and Boards …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismCaledonia-Mumford Central School District – Online Banking (2016M-227)
… The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County … Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 million. Key Findings The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the … The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in the City's general, …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Responsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection … (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City Noise Code (Noise … To determine whether the New York City Department of Environmental Protection and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsMedicaid Program – Managed Long Term Care Premium Rate Setting
… Purpose To determine whether managed care organizations (MCOs) provided the Department of Health … whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC premium … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingVillage of Cato – Audit Follow-Up (2023M-145-F)
… – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Cato’s (Village’s) progress, as of June 10, 2025, in … The purpose of our review was to assess the Village of Catos Villages progress as of June 10 2025 in implementing …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-f