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City of Lackawanna – Network Management and Internal Controls (2021M-215)
… review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. City officials have not developed …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Watertown City School District – Procurement (2021M-176)
… Watertown City School District (District) officials sought competition for the purchase of goods and services not … comply with the District’s procurement policy and seek competition for the purchase of goods and services not … subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176X.4.C Contacts – X. Guide to Vendor/Customer Management
… primary contact is the contact on the vendor’s Substitute W-9 form. The vendor’s primary contact must be someone that can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsVillage of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology … corrective action. … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Lyncourt Union Free School District – Information Technology (2020M-121)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess … and have initiated or indicated they planned to initiate corrective action. … Determine whether Lyncourt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyTown of Clifton Park – Information Technology (2020M-162)
… complete report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … the last six months, 19 of these accounts were never used and one account was last used to logon to the network more …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… funds. College officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Spackenkill Union Free School District – Professional Services (2021M-89)
… officials sought competition for the procurement of professional services and entered into written agreements … seeking competition. This represents at least 60 percent of the total paid to professional service providers during … bid every three years. Key Recommendations The Board of Education (Board) should ensure professional services are …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Arlington Central School District – Network User Accounts (2021M-110)
… were adequately configured and secured. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … account and one account the IT Director could not identify to whom it belonged. These accounts have been unnecessarily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… assets totaling more than $104,000 did not have required asset tags. Eight assets totaling more than $12,000 were not …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mFrankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit … 43 deposits totaling $16,023 were either supported by only a deposit receipt or had no supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesFabius-Pompey Central School District – Claims Auditing (2022M-83)
… $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were inappropriately audited by a BOCES employee who functioned as the District’s claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Wynantskill Union Free School District – Purchasing (2022M-85)
… (District) sought competition when purchasing goods and services that fell below the statutory bidding … support competition was sought when purchasing goods and services that fell below the statutory bidding … in procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Southampton Union Free School District – Financial Management (2024M-43)
… Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) … response. … Determine whether the Southampton Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43City of Middletown – Payroll and Leave Benefits (2024M-26)
… [read complete report – pdf] Audit Objective Determine whether City of … officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings … benefits. We reviewed payments and benefits totaling $1.9 million and found exceptions totaling $292,205, including …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… for their behavior and to develop appropriate strategies to prevent reoffending. “There’s a reason New York … communities safe and any failure to properly monitor these high-risk individuals could have dangerous results. DOCCS … identify potential best practices; Identify and implement strategies to improve regional offices’ compliance rates; …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 97-7
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court … been held beyond the five year dormancy period set forth in Abandoned Property Law, §600 should be transferred to the … such funds without a court order where the amount of the claim is less than $1500 where the identity of the entitled …
https://www.osc.ny.gov/legal-opinions/opinion-97-7