Search
York Central School District – Network Access Controls (2022M-93)
… including a comprehensive written disaster recovery plan. The District had 139 unneeded network user accounts and one account with unnecessary network administrative … technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andTown of Groton – Long-Term Planning (2022M-113)
… the 24 pieces of major highway equipment (71 percent) were at or beyond their optimal usable life. Out of 17 pieces of …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes … six purchases totaling $39,758. Use a competitive method to procure professional services and insurance coverage from … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesIrvington Union Free School District – Fixed Assets (2022M-89)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Glenham Fire District – Cash Disbursements (2016M-380)
… if claims were supported by adequate documentation, for appropriate purposes and audited and approved prior to payment for the period … 2015 through August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Sayville Union Free School District - Purchasing (2019M-69)
… vendor. District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Town of Brant – Justice Court (2014M-180)
… our audit was to review the Justices’ records and reports for the period January 1, 2012 through April 25, 2014. … month. Review and analyze all open case files. Provide for an annual audits of the Justices’ records. … The purpose … our audit was to review the Justices records and reports for the period January 1 2012 through April 25 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Newark Central School District – Employee Benefits (2024M-40)
… corrective action. Appendix B includes our comment on the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Town of Franklin – Financial Condition (2018M-8)
… Supervisor. Key Recommendations Reduce the Town’s reliance on TOV Highway fund balance as a financing source for …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Southampton Union Free School District – Financial Management (2024M-43)
… with our recommendations. Appendix B includes our comments on the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43II.2 New York State Accounting Policies – II. New York State Financial Accounting
… to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial reporting. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesHammondsport Central School District – Investment Program (2024M-63)
… managed a comprehensive investment program. Key Findings The Board of Education (Board) and District officials did not develop … with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63SCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertCity of Norwich – Physical Accessibility to Programs and Services (S9-24-35)
… taking additional steps to increase physical accessibility for the 30 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-norwich-physical-accessibility-programs-and-services-s9-24-35Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and … did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor … project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72City of Middletown – Payroll and Leave Benefits (2024M-26)
… complete report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly accrued leave … at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… the rest of New York City and point to a strong rebound for the city’s most populous borough, according to an … employment opportunities, creating safe havens and homes for diverse communities, and making our streets safer to … too many hardworking families. That means real solutions for creating real affordable housing, supporting small …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryOpinion 88-36
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- Liability (loss of funds) … the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the … from such acts (50 NY2d 247 at 255, 256; see also Hex Building Corp. v Lipeck Constr. , 104 AD2d 231, 482 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Proposed Regulations
… of this chapter shall be used for purposes of determining compliance with the applicable provisions of this Part. Part … procurement guidelines; and (8) the state authority's compliance with the provisions in section 206.7 regarding the …
https://www.osc.ny.gov/legislation/proposed-regulations