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Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… entire Board conducts a thorough and deliberate audit of all Village claims or formally appoint a claims auditor or a …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)

… supported and for appropriate BOCES purposes. However, all claims were not audited or approved prior to payment. As …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29

Onteora Central School District – Procurement and Claims Auditing (2021M-216)

… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. The District did not: Have … was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The claims auditor did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216

Jericho Water District – Water Use Charges (2013M-395)

… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)

… school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Ten of the 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-new

Fabius-Pompey Central School District – Budget Review (B3-13-5)

… fund as of June 30, 2006. Local Finance Law requires all local governments that have been authorized to issue …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5

State Agencies Bulletin No. 2026

… Purpose The purpose of this bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403(b) … bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403b deductions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-tax

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… records and were not deposited in the bank and collections of $845,258 were missing key support. Records to support …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

City of Lackawanna – Network Management and Internal Controls (2021M-215)

… Provide periodic IT security awareness training to all personnel who use IT resources. Develop a comprehensive …

https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215

Gloversville Housing Authority – Selected Financial Operations (2015M-257)

… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257

New Rochelle City School District – Information Technology (2021M-142)

… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142

Long Lake Central School District – Capital Project (2021M-183)

… pdf ] Audit Objective Determine whether Long Lake Central School District (District) officials properly established, … with our findings. … Determine whether Long Lake Central School District District officials properly established …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

Watertown City School District – Procurement (2021M-176)

… issue requests for proposals (RFPs) to solicit competition when seeking professional services and obtain written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176

Lake Pleasant Central School District – Claims Auditing (2021M-202)

… and for appropriate purposes. However, claims were not always properly audited and approved before payment. … totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … payment. Print and sign checks only after the claims have been audited and approved. Except as specified in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202

Town of Pulteney – Information Technology (2021M-28)

… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … assets and failed to implement the recommendations we made in 2013 to adopt comprehensive IT security policies and … Enter into a service level agreement (SLA) with the Town’s IT service providers. In addition, sensitive IT control …

https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… Objective Determine whether West Canada Valley Central School District (District) officials implemented adequate internal … Appendix B. … Determine whether West Canada Valley Central School District District officials implemented adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements

Davenport Fire District – Financial Activities (2020M-147)

… (District) officials established adequate controls to ensure that financial activities are properly recorded and … District officials have not established adequate controls to ensure that financial activities are properly recorded and … reported, and cash is safeguarded. There were no records to support the collection of hall rental receipts. As a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Oneida Public Library District – Cash Disbursements (2015M-20)

… Purpose of Audit The purpose of our audit was to review internal controls over the District’s cash disbursement process for the period July 1, 2012 … The Oneida Public Library District was established in Madison and Oneida Counties, including portions of the …

https://www.osc.ny.gov/local-government/audits/library/2015/05/08/oneida-public-library-district-cash-disbursements-2015m-20