Search
Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingWyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Compliance With State Arts Education Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Outstanding Violations … New York City Deparment of Education (DoE) students (in the 2011 graduating class) completed an Arts Education … Consequently, students who did not receive Arts Education in compliance with SED Regulations might not readily develop …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followWest Islip Union Free School District – Payroll (2016M-78)
… officials have not developed procedures for payroll certification. The Assistant Superintendent for Business does … work. Ensure that District officials develop payroll certification procedures. Ensure that the ASB certifies the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78North Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … July 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Naples Central School District – Online Banking (2015M-143)
… Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and Prattsburgh in Steuben County, the Towns of Italy and Middlesex in Yates County and … assets and could improve best practices by enabling alerts and other security measures available from both of the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Oversight of Grants (Follow-Up)
… issues. Key Recommendations Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followConstitutional Tax Limits
… to complete the Constitutional Tax Limit form using OSC's online reporting system. This filing requirement applies to …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsPutnam Valley Central School District – Information Technology (2021M-154)
… security policy to address password requirements. Assess all local user accounts with administrative permissions and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154II.4 Overview – II. New York State Financial Accounting
… and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewIslip Fire District – Disbursements (2020M-9)
… Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment … findings in this report. Appendix B includes our comments on certain issues in their response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Baldwinsville Central School District – Fuel Inventory (2022M-106)
… [read complete report – pdf] Audit Objective Determine whether Baldwinsville Central … fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mCohoes City School District – Medicaid Reimbursements (2022M-107)
… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… bill helps the individuals and businesses hit hardest by the pandemic, extending unemployment relief and providing …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-planBethlehem Central School District – In-School Internet Connectivity S9-22-1
… connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1