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NFC Development Corporation – Project Approval and Monitoring (2021M-11)
Determine whether NFC Development Corporation Corporation officials awarded projects in accordance with established guidelines and ensured businesses compliance with agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… complete report - pdf ] Audit Objective Determine whether Greenwich Central School District (District) officials … Determine whether Greenwich Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Lyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District District officials ensured the District accurately paid employees salaries and wages
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
Wyandanch Union Free School District Professional Services Administrative Expenses and Fuel Inventory 2018M24
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeMinerva Central School District – Financial Condition Management (2020M-60)
… District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through 2018-19 and … fund balance ranged between 18.5 and 31.1 percent of ensuing years’ appropriations, exceeding the 4 percent … financial plan. District officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were … the last three fiscal years, ranging from 4.7 percentage points to 8.9 percentage points over the limit. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Orange Lake Fire District – Budgeting Practices (2015M-146)
… sufficient and complete information. Base budget estimates on reasonable assumptions using historical trends, actual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… January 1, 2013 through December 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire protection services. The … Cameron Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Fire Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union in Broome County. The Company’s Officers consist of four … fiscal year, the Company reported approximately $20,000 in revenues from foreign fire insurance, fundraising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… (District) officials adequately secured access to the network, student information and financial applications. Key … application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary generic network user accounts. Properly restrict user permissions in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andPhelps-Clifton Springs Central School District – Network Access (2021M-35)
Determine whether PhelpsClifton Springs Central School District District officials ensured network access controls were secure
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Batavia City School District – Information Technology Equipment Inventory (2022M-74)
Determine whether Batavia City School District District officials appropriately track and inventory information technology IT equipment
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryBradford Central School District – Online Banking (2022M-102)
… bank accounts was limited. Have an adequate online banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online banking access to … authorized by the Board. Update the electronic banking policy and disseminate it to all authorized online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… – pdf] Audit Objective Determine whether the Rensselaer City School District (District) officials claimed Medicaid … Determine whether the Rensselaer City School District District officials claimed Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Little Falls City School District - Financial Condition Management (2019M-67)
… multiyear financial plan. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Charlotte Valley Central School District - Information Technology (2019M-27)
… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Suffolk County Community College - Information Technology (2018M-130)
… website, financial and student information system and online banking from unauthorized access and misuse. Key … the website financial student information system and online banking from unauthorized access and misuse …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130King Center Charter School - Information Technology (2018M-61)
… breach notification, disaster recovery, data backup, password security management, IT asset inventory and user … address breach notification, disaster recovery, backups, password security management, IT asset inventory and to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61NYS Pension Fund Commits $2 Billion to Climate Transition Index
… and capitalizing on the opportunities arising from the transition to a low-carbon economy, State Comptroller Thomas … uses five key criteria to evaluate corporate efforts to transition to the emerging net-zero economy. The CTI examines … and capitalizing on the opportunities arising from the transition to a lowcarbon economy …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-index