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Accounts Payable Advisory No. 44
… whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) vendors have designated a location with an ACH payment method as the default location in their vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsLake Placid Central School District – Claims Auditing (2016M-84)
… two schools with approximately 700 students, is governed by an elected seven-member Board of Education. Budgeted … checks after the claims have been audited and approved by the claims auditor. Ensure that no claim against the District, other than those allowed under State Education Law, is paid prior to audit and approval by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84A Message From Comptroller Thomas P. DiNapoli – Article 14 Benefits
… As a member of the Retirement System, you are covered by a plan that provides important benefits. This presentation … become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to … suggestions you might have. Sincerely, Thomas P. DiNapoli State Comptroller … Article 14 information for PFRS Tier 3 …
https://www.osc.ny.gov/retirement/publications/1644/message-comptroller-thomas-p-dinapoliSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable process for the … that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… schools with approximately 1,695 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsSauquoit Valley Central School District – Financial Condition (2016M-88)
… located in the Towns of Bridgewater, Kirkland, Marshall, New Hartford and Paris in Oneida County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user accounts, 36 unneeded generic or shared user accounts and five user accounts with … unnecessary administrator permissions. Maintain hardware or software inventory records. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Hudson Housing Authority – Information Technology (2019M-224)
… against unauthorized use, access and loss. Key Findings The Board did not adopt an acceptable use policy. Officials did not provide IT security awareness training. The Authority did not have adequate online banking … review and update routinely or when significant changes in the environment occur. Create and maintain service level …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Town of Olive - Accrued Leave and Information Technology (2019M-84)
… leave records. Determine whether Town officials ensured the information technology (IT) systems were adequately … did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). Design or …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84George Junior Republic Union Free School District – Website Transparency (2021M-212)
… - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) … to take corrective action. … Determine whether the George Junior Republic Union Free School Districts District website …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… for managing business office network user accounts to help prevent unauthorized computer use, access and loss. … did not properly manage network user account controls to help maintain continuity of business office operations and … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsTown of Wethersfield – Capital Project (2025M-46)
… project, the Board spent approximately $243,500 of Town funds to purchase property and goods and services that may …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Oversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdfOversight of the Nourish New York Program (2022-S-33)
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33.pdfUse, Collection, and Reporting of Infection Control Data (2020-S-55)
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55.pdfUse, Collection, and Reporting of Infection Control Data (2020-S-55) 180-Day Response
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55-response.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdf