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Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials adequately safeguard electronic access to the Town’s water system. Key Findings Water officials have … officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Queensbury - Information Technology (2018M-224)
… use policy, or developed a formal disaster recovery plan. In addition, sensitive IT control weaknesses were … Key Recommendations Implement strong access controls, in part, by removing or disabling unnecessary local user …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Etna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Jamesport Fire District - Gasoline Inventory (2019M-04)
… purchasing policy when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Town of Ossian – Tax Collector (2016M-364)
… October 6, 2016. Background The Town of Ossian is located in Livingston County. The Town, which has approximately 800 … limits. Key Recommendations There are no recommendations in this report. … The purpose of our audit was to verify the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Letchworth Central School District - Reserves (2018M-176)
Determine whether the Board properly established reserve funds and maintained them at reasonable levels
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… New York City Comptroller Scott Stringer is coming out of the gate very strong and doing the right thing for New York City's public pension funds. His multi-faceted plan to protect the city's … of reforms over the last seven years at the New York State Common Retirement Fund. Today, the state pension fund …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsLewiston-Porter Central School District - Payroll (2018M-246)
… complete report - pdf] Audit Objective Determine if the District accurately compensated employees. Key Findings … or underpayments. Seven employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time … by the appropriate supervisor. Consult with legal counsel and take appropriate action to recover any overpayments. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Key Finding While the 198 BOCES purchase card charges we reviewed were adequately supported and for valid purposes, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Brunswick Central School District - Online Banking (2020M-6)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking … transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees … with District policies. Provide IT security training to all IT users. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Village of Greenwich - Cash Management (2019M-230)
… interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure … were maximized. Had officials invested available funds in a financial institution with higher available interest rates, interest earnings could …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230Schroon Lake Central School District - Claims Auditing (2019M-97)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Taconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Moriah - Cash Management (2019M-169)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Hornell City School District - Financial Management (2019M-38)
… plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive multiyear … objectives and goals. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … Monitor the procurement of professional services to ensure compliance with Board-adopted policies and all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Accounts Payable Advisory No. 6
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… when processing payments to vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … unique invoice number for each voucher. For information on how to process payments to Barnes and Noble, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-noble