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North Salem Central School District – Network User Accounts (2022M-140)

… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage … and prevent unauthorized computer use, access and loss. Officials also did not establish written procedures for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Kortright Rural Fire District – Financial Activities (2022M-51)

… Commissioners (Board) established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial activities to safeguard assets. The Board did not: … mitigating controls. Properly monitor the Treasurer’s financial activities. Annually audit the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51

XVII.1 Overview – XVII. Lapsing Appropriations

… to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password. …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview

XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures

… System. New York State cannot process Automated Clearing House or check payments in foreign currencies. In the event … instructions outlined in Section 8.G - Payment Methods of this Chapter. Upon acceptance at the foreign banking …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currency

Town of Ulysses - Information Technology (2021M-190)

… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190

State Agencies Bulletin No. 1982

… is to inform agencies of the 2022 New York State Paid Family Leave Program rate. Affected Employees Employees eligible for the New York State Paid Family Leave Program are affected. Background The New York … wage. The maximum employee premium deduction for Paid Family Leave in 2022 will be $423.71 per year. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase

Argyle Central School District – Medicaid Reimbursements (2020M-171)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171

Your Home Public Library – Financial Management (2016M-228)

… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …

https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228

Shelter Rock Public Library District – Bank Reconciliations (2015M-249)

… of Audit The purpose of our audit was to examine whether Library officials ensured that bank reconciliations were … through June 30, 2015. Background The Shelter Rock Public Library District is located in the Town of North Hempstead in Nassau County. The Library, which is a Special District Public Library that was …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249

Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)

… are clearly authorized in employment agreements or Board minutes. Ensure that officials adhere to the …

https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104

State Comptroller DiNapoli Releases School District Audit

… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was issued. Groton Central School District – Cash … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… Employees who travel must be aware of travel and conference policy requirements and they must understand the … will occur in the case of improper claims for travel and conference expenses, including among other things: Denial of … official travel. "Set-off" of unreturned cash advances for conference expenses against an employee’s paycheck. General …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

Town of Owego – Financial Management (2015M-179)

… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period January 1, 2012 … The purpose of our audit was to assess the towns financial …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179

Suffern Central School District - Financial Condition (2019M-145)

… estimates for expenditures based on historical trends or other identified analyses. Review reserves to evaluate if …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Village of Gowanda - Sewer Financial Operations (2019M-199)

… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net … in the sewer fund totaling $144,000. The Board did not annually review contractual revenues, resulting in … contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

Kenilworth Fire District No. 2 – Financial Activities (2017M-17)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Town of Oneonta – Town Clerk (2021M-59)

… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

City of Hudson - Payroll and Accrued Leave (2020-14)

… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of …

https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14