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Town of Western - Supervisor’s Records and Reports (2022M-184)
… report - pdf] Audit Objective Determine whether the Town of Western (Town) Supervisor maintained complete, accurate … did not maintain complete and accurate financial records of Town operations and did not file required annual financial … financial decisions was compromised, and the transparency of Town financial operations is diminished. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Edgemont Union Free School District – Information Technology (2024M-37)
… manner. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … access are implemented and followed. Maintain a list of authorized user accounts and routinely evaluate and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor … using service requests to disable network user accounts of former employees and other users that are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userBrighton Central School District – Procurement (2022M-205)
audit, brighton, school, procurement
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brighton-school-district-2022-205.pdfAlden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Greater Amsterdam School District is located in the City of Amsterdam, the Town of Amsterdam and portions of the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Efficiency of Warehouse Space (Follow-Up)
… Objective To determine the extent of implementation, as of April 2022, of the six recommendations included in our initial audit … To determine the extent of implementation as of April 2022 of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followPiseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s … account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy … investments were in compliance with the policy’s list of eligible investments. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172DiNapoli and Rice Halt Pension Scam
… Attorney Kathleen Rice today announced the guilty plea of retired Suffolk County Police Detective Sergeant Terrance … Fire Retirement System. “This is an egregious exploitation of public funds,” DiNapoli said. “By partnering with District … Rice’s office, we were able to protect the integrity of the state pension fund, recoup the stolen money, and send …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Greenville Central School District is located in the Town of Greenville in Greene County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials adequately accounted for, … Determine whether Town of Plymouth Town officials adequately accounted for secured …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16State Agencies Bulletin No. 1387
… Purpose To inform agencies of the list of active position pools and the crosswalk between the … To inform agencies of the list of active position pools and the crosswalk between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia in Herkimer County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its … Kings Park Central School District is located in the Town of Smithtown in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282West Genesee Central School District – Segregation of Duties (2016M-303)
… Purpose of Audit The objective of our audit was to determine if the District’s controls over … Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in … West Genesee Central School District Segregation of Duties 2016M303 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Canastota Central School District – Payroll (2016M-56)
… Purpose of Audit The purpose of our audit was to examine payroll for the period July 1, … Canastota Central School District is located in the Towns of Fenner, Lenox, Lincoln, Smithfield and Sullivan in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Opinion 90-19
… letter concerning the relationship between a village and its fire department. You ask us to review and comment on the … not involve the rights and obligations of the village and its officers. We will, however, discuss in general the … each fire company is also authorized and required to have its own officers by virtue of its status as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfSchool District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdf