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Duanesburg Central School District – Information Technology (2021M-40)
… (District) officials ensured information technology (IT) systems were adequately secured to protect against … loss. Key Findings District officials did not ensure IT systems were adequately secured and protected against … because they were unneeded. Officials also prepared IT cybersecurity training, which employees completed by …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Town of Hempstead – Information Technology Access Controls (2021M-158)
Determine whether Town of Hempstead Town officials established adequate access controls to help safeguard Town information technology IT systems against unauthorized access
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Tompkins County Development Corporation – Board Oversight (2021M-7)
… an administrative fee of $88,815 was collected even though only $1,000 should have been collected in accordance …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… duties or oversee the cash receipts function. Eight summer recreation registrants did not pay program fees that … Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Eastport-South Manor Central School District – Building Safety (2020M-18)
… (JSHS). Key Findings District officials did not: Fix leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18The Academy Charter School - Credit Card Expeditures (2019M-80)
… Objective Determine whether the Board ensured that credit card charges were adequately supported and were for … School officials did not comply with their written credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) had no receipts …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80City of Long Beach – Budget Review (B7-16-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Town of East Hampton - Budget Review (B20-7-10)
… our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative … the results of our review, we found that the significant revenue and expenditure projections in the tentative budget … Determine whether the significant revenue and expenditure projections in the Towns tentative …
https://www.osc.ny.gov/local-government/audits/town/2020/11/09/town-east-hampton-budget-review-b20-7-10Village of Suffern - Budget Review (B20-6-2)
… expenditure projections in the Village’s tentative budget for the 2020-21 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Town of East Hampton - Budget Review (B19-7-10)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to …
https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Town of Tyre - Long-Term Planning (2019M-61)
… fund levels against the plan. Annually provide the Board with the required highway inventory list and agreement for … including the anticipated costs. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Union Vale - Payroll (2018M-31)
… as required. Key Recommendations Consult with counsel to determine whether to recover overpayments and unpaid health insurance … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for documented …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Horseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Utica City School District - Payroll (2018M-175)
… work performed. Manual adjustments for fingerprint time clock system entries were not adequately supported or … adjustments for missed punches into the fingerprint time clock system are documented and approved by supervisors. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… Key Findings We reviewed 76 agricultural, senior citizen and veteran properties with exemptions and found 49 (64 percent) lacked supporting documentation … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 (12 percent) lacked adequate supporting … (e.g., applications, renewal forms, income support and military records) to verify taxpayer eligibility. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Employer E-News Archive — 2026
… news and information, subscribe to E-News for Members & Retirees . May 2026 Reminder: Review Earnings Before You’re Billed Inform … is Up to Switch to Enhanced Reporting February 2026 New in Retirement Online Accrued Payments and Leave Credits Page …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Capital Asset Management (2022-S-32)
To determine whether the Office of General Services is adequately overseeing selected agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-32.pdfOversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdf