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Introduction – Information Technology Contingency Planning

… resources from human error, malware or hardware failure, for example, could significantly curtail an organization’s … operations. Proactively anticipating and planning for IT disruptions will prepare local government and school district personnel for the actions they must take in the event of an incident. …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introduction

Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)

… not follow their procurement policy and seek competition for project related professional services totaling more than …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complex

V.3.D Accounts – V. Chart of Accounts (COA) Governance

… Reimbursements of Lapsed Advances 32209-32213 TCard/PCard Clearing Accounts 39990-39998 Refund of Appropriation Clearing Accounts 59000-59999 Retainage 58951, 60321, 60750 … 2: Account Type Level 3: Account Category Levels 4 through 7: Account Sub-Category To add or modify an Account value, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accounts

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today … from the original audit. State University of New York, University at Buffalo: Procurement Practices … need or reasonableness of price. State University of New York: Upstate Medical University: Human Resource (HR) …

https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 2237

… Purpose: To notify agencies of changes to the file, provide the new file layout, and … The master file is created after the confirmation of each pay cycle and contains employee information related … their internal systems to accept the new layout. Testing of the new layout will occur from August 1, 2024, through …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fields

State Agencies Bulletin No. 258

… will allow access to five Garnishment panels - Garnishment Spec 1, Garnishment Spec 2, Garnishment Spec 3, Garnishment Spec 4 and Garnishment Balances. Although …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panels

State Agencies Bulletin No. 261

… PR50 Standard Hours Default, Field Begin 4164, End 4167. Type is Number and Length 2V2. PR50 Shift, Field 4175 changed to Filler. PR50 FTE, Field Begin 4179, End 4181. Type is Number and Length 1V2. PR50 NY Approved Sal RT, Field Begin 4209, End 4226. Type is Number and Length 12V6. PR50 NY Addtl Comp, Field …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-file

Elsmere Fire District – Capital Project (2022M-48)

Determine whether Elsmere Fire District District officials properly established and managed the South Station capital project

https://www.osc.ny.gov/local-government/audits/fire-district/2022/08/05/elsmere-fire-district-capital-project-2022m-48

Investment of Retirement Funds

… 2021-2022: Investment of Retirement Funds – S.9051 (Jackson) – Permits investment of retirement funds in …

https://www.osc.ny.gov/legislation/investment-retirement-funds

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… District officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment … devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to … Reconcile the BOCES-owned inventory list and remove and/or return devices that were not in service. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

Lewis County – Purchase Cards (2024M-41)

… complete report – pdf] Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly … Determine whether Lewis Countys County purchase card charges were properly …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… Volunteer Fire Department, Inc. (Department) officers and members provided adequate financial oversight. Key Findings The Department officers (Officers) and members did not enforce the limited financial provisions outlined in the Department’s constitution and bylaws (bylaws) or adopt adequate policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

Town of Oxford – Procurement (2024M-88)

… officials used a competitive process to procure goods and services. Key Findings Town officials did not always … works purchases totaling $31,689. Insurance coverage and engineering services totaling $188,037. Because … not ensure that the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88

Town of Pendleton – Capital Projects (2024M-72)

… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Village of North Haven – Collections (2024M-99)

… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections were properly …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Divorce – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members

… for ERS Tier 1 members under Sections 75d and 75e Divorce …

https://www.osc.ny.gov/retirement/publications/1502/divorce

State Comptroller DiNapoli Releases Audits

… audit found DOL had not created a sound and effective system of internal controls for the Child Performers Unit and … also found that DOL's electronic permit application system had significant data entry, maintenance, and … limited its effectiveness and reliability as a monitoring tool. In a follow-up, auditors found DOL officials have not …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1

State Comptroller DiNapoli Releases Audits

… Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up) (2018-F-13) An initial audit … checks on unlicensed employees of Nursing Homes, Adult Care Facilities and Home Health Care providers. However, auditors identified 24 …

https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0