Search
Establishing the Standard Work Day – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTransportation – 2023 Financial Condition Report
… 57.9 percent of the State’s highway lane miles were rated good to excellent, a 1.1 percentage increase since 2021. … Since 2018, But Are Worse Than in Other States In 2022, New York State was responsible for maintaining 8,535 bridges.* A …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationSeneca County Probation Department – Restitution Payments (S9-20-7)
… a probationer violated the court order. As a result, some victims may never receive the payments to which they are … Restitution payments totaling $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution … collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Albion Central School District – Financial Management (2021M-200)
… participated in the budgeting process or identify what reports the Committee receives or how they are reviewed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… property tax penalties collected ($1,601), a taxpayer’s double payment received ($1,465), and a portion of Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Fishers Fire District – Financial Condition (2021M-128)
… Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial condition and did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Horseheads Central School District – Network Access Controls (2021M-127)
… Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials: Paid BOCES … to employees. Key Recommendations Regularly review network user accounts and disable those that are unnecessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
Determine whether the CobleskillRichmondville Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… report - pdf] Audit Objective Determine whether Tuxedo Union Free School District (District) officials ensured … Determine whether Tuxedo Union Free School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop a written IT contingency … As a result, officials had active but unneeded network user accounts that could be used as entry points for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … procured natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Poquott – Justice Court Operations (2019M-214)
… Court clerk deposited $6,525 belonging to a neighboring village’s justice court for which she also worked. This error … The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the … control and reconciliation of issued and unissued tickets. Village officials disagreed with certain aspects of our …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and … they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: … Four Chromebooks and an iPad with combined costs of nearly $1,800 could not be located. Eleven IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … Unneeded network user accounts are additional entry points for someone to inappropriately access the School’s network. … ability to delete transactions. This provided the ability for users to access and potentially alter data and conceal …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Objective Determine whether the Gorham-Middlesex Central School District (District) officials limited online banking … audit school gorhammiddlesex online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… credited either for 132 days over what they were entitled to or 2,712 days less than what they were entitled to. … calculated, supported and disbursed in accordance with CBAs and employment contracts (contracts). Consult with legal counsel about recovering payments that are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… complete report – pdf] Audit Objective Determine whether the Erie 1 Board of Cooperative Educational Services (BOCES) Board of Education (Board) and officials properly paid part-time temporary employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollChappaqua Central School District - Fixed Assets (2022M-186)
… asset list. 18 assets totaling $25,022 did not have asset tags, as required by the District’s fixed asset procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Town of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33