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Accounts Payable Advisory No. 69

… guidance related to required employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cards

South Buffalo Charter School – Employee Compensation (2018M-1)

… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Honeoye Central School District – Payroll (2015M-277)

… process for the period July 1, 2014 through October 1, 2015. Background The Honeoye Central School District is … of Education. General fund budgeted appropriations for the 2015-16 fiscal year total approximately $17.5 million. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

Village of Green Island – Water Fund Financial Condition (2015M-237)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … of Green Island is located in Albany County and has a population of approximately 2,600. The Village is governed … has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237

Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)

… whether payments Town of Attica (Town) officials made to not-for-profit organizations were for appropriate purposes … supported. Key Findings The payments Town officials made to not-for-profit organizations were not always for … by sufficient documentation. Officials: Used public funds to make donations or impermissible gifts totaling $47,400 to …

https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we …

https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m

Town of Wolcott – Information Technology (2020M-126)

Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were adequately safeguarded

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126

Depew Union Free School District – Investment Program (2023M-77)

… investment program. The Business Administrator (BA) and District officials did not invest available funds in … the District realized such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions …

https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102

Town of Woodstock - Information Technology (2018M-211)

… Employees accessed nonbusiness websites although it is prohibited by policy. Officials did not adopt a breach …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Town of Haverstraw - Information Technology (2019M-125)

… Employees accessed nonbusiness websites although it is prohibited by Town policy. Officials did not adopt a data …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125

Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)

… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-and

City of Tonawanda - Information Technology (2018M-146)

… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146

Town of Broadalbin - Records and Reports (2018M-63)

… finances. Key Findings The Supervisor did not maintain, or require his bookkeeper to maintain, complete, accurate and … agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63

Cassadaga Valley Central School District - Financial Management (2018M-110)

… Cassadaga Valley Central School District Financial Management 2018M110 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110

Randolph Central School District - Financial Management (2019M-232)

… exceeding the statutory limit by more than $2 million or 10 percentage points. The Board and District officials … and recommendations and indicated they have initiated, or planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232

Slingerlands Fire District – Professional Services (2014M-250)

… District is a district corporation of the State, distinct and separate from the Towns of Bethlehem and New Scotland in Albany County. The District is governed … define the professional services procurement requirements and require written proposals, quotations or price …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250

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