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Town of Bethlehem – Information Technology (2025M-25)

… Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware … help resume, restore or repair critical IT systems or data in a timely manner. Officials also did not monitor employee …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25

Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)

… claim State aid (BOCES aid) on behalf of their component school districts (component districts)? Audit Period July 1, … report. The CAP should be posted on BOCES’ website for public review. 1 Noncomponent districts are other participating school districts that use and pay for the costs of services …

https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22

Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)

… officer (CEO) and is responsible for the District’s day-to-day management under the District’s Board of … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28

Management of Invasive Species

… habitat degradation, loss of native species, risks to public safety, human illness, or damage to crops and … or paid members of the community who provide the public with important information about precautions such as … is authorized to enact AIS preventive measures, including public education (e.g., boat steward education/inspection …

https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-species

Accounts Payable Advisory No. 62

… selecting the unit of measure that is in accordance with the contract or most closely associated to what is being … date based on the contract and expectations set forth with the vendor. Please refer to Chapter XI-A, Section 3 - …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders

Hancock Fire Department - Financial Operations (2018M-236)

… are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … images and invoices. Department officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

DiNapoli Statement on Executive Budget Proposal

Over the past three years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget imbalance and hold the line on spending

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal

West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)

… is governed by a six-member Board of Directors, contracts with the Town to provide fire protection services to the … $177,500. Key Findings The Board was not provided with monthly bank statements, bank reconciliations and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-over

Accounts Payable Advisory No. 47

… regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-use

Unified Court System Bulletin No. UCS-79

… Purpose To notify agencies of the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected … automatically change the pay stub narrative description for Deduction Code 353 to Mutual Omaha Disability and for Deduction Code 399 to Mutual Omaha Companion Life. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omaha

Accounts Payable Advisory No. 21

… a voucher, the vendor must provide the Business Unit with a proper invoice. A proper invoice is one that includes … should request that the vendor provide the Business Unit with separate invoices for each master contract purchase. A …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contracts

Accounts Payable Advisory No. 38

… Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases … officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the limited, permissible …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)

… District’s point system as necessary to ensure conformity with GML and then award points in accordance with the revised point system. Establish a process to review …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… the internal controls over the Department’s contracts with agencies for the period January 1, 2014 through December … temporary assistance to eligible individuals and families with social service and financial needs. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Germantown Fire District – Board Oversight (2014M-166)

… cleaning services for $4,800 when it renewed its contract with a Commissioner’s spouse in 2013. The District does not … Ensure that all officials and employees are familiar with the requirements of the District’s Ethics and Disclosure …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166

Hortonville Fire Company – Financial Activity (2014M-210)

… Fire Company is a volunteer organization associated with the Hortonville Fire District, which serves the hamlet … Compare financial activity recorded by the Treasurer with bank statements and conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210

Maximus, Inc.

… price could have saved DOH over $20,000, and possibly more with a competitive procurement. Key Recommendations DOH should ensure staff understand and comply with State procurement laws, including procurements conducted …

https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-inc

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… of claims. Ensure investments were made in compliance with New York State General Municipal Law (GML). 1 As a … IT policies and procedures. Village officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118