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Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Boylston – Procurement (2021M-56)
… used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, … Recommendations Use competitive methods to procure goods and services, including professional services. Review and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Rocky Point Union Free School District – Overtime (2021M-80)
… School District (District) officials properly monitored and controlled overtime to ensure the District was not … hours were preapproved, incurred only when necessary and adequately recorded. Preapprove non-emergency overtime as … Key Recommendations Adopt an overtime payroll policy and preapprove non-emergency overtime. Monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80East Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students … records including duplicate press-numbered receipts, club ledgers and activity logs and prepare profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsEast Rochester Union Free School District – Procurement (2022M-56)
… in accordance with Board policies and applicable statutory requirements. Key Findings District officials did not always … in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from … purchases totaling $212,953 subject to competitive bidding requirements. Five purchases totaling $12,002 requiring …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Village of Suffern – Budget Review (B22-6-2)
… within the limit established by law. Key Recommendation In adopting the 2022-23 budget, the Village Board should be … unless it properly overrides the tax levy limit prior to adopting the budget. …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Milo – Financial Condition (2020M-172)
… from 2017 through 2020, multiyear financial and capital plans or the following policies: Fund Balance Reserve … revenues and expenditures when developing and adopting the annual budgets. Use surplus funds as a financing source for … policies and develop multiyear financial and capital plans. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Caneadea – Fund Balance Management (2020M-145)
… Determine whether the Town Board Board effectively managed fund balances …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Port Jervis City School District – Financial Condition (2022M-152)
… Port Jervis City School District (District) officials and Board of Education (Board) effectively managed the District’s general fund financial condition. Key Findings The Board and District officials did not effectively manage the … Port Jervis City School District District officials and Board of Education Board effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152OSC's Online Government Accounting Schools
… Register Now Registrations close 3 weeks prior to class …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsCity of Middletown - Information Technology (2018M-235)
… complete report - pdf] Audit Objective Determine whether City officials ensured the City’s Information Technology (IT) systems were adequately secured and protected against … Determine whether City officials ensured the Citys Information Technology IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Village of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Palmyra - Financial Management (2019M-94)
… excessive unrestricted fund balance levels, as a result of unrealistic budgets. Village officials have not developed …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… and that money was safeguarded. Key Findings Fundraising activities lacked adequate records and reports and cash was … and ensure members responsible for running fundraising activities create financial reports. The Treasurer should pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesSelected Payments for Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011 (2012-S-56)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s56.pdfTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 25 Year Additional 1/60 Retirement Plan under Article 14-B Section 551 (e) (RS5496)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5496.pdfAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Additional 1/60 Retirement Plan Under Article 14-B Section 553 (RS5498)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498.pdfSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdf