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Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressHewlett Bay Fire District
… and internal controls over information technology for the period January 1, 2013 through February 28, 2014. Background … million. Key Findings The District’s procurement policy does not require competition for the procurement of … for remote access and breach notification. The District does not have a formal disaster recovery plan. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyAssessment and Collection of Selected Fees and Penalties
… whether the Department of Labor (Department) is assessing and collecting all required fees and penalties. Our audit covered the period April 1, 2008 … through July 31, 2011. Background The Department assesses and collects a wide range of fees for various …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesRensselaer County – County Bridge Maintenance (S9-13-6)
… of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department … 2012 fiscal year. The Department is responsible for the maintenance and repairs of approximately 60 County-owned …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6South Seneca Central School District – Online Banking (2021M-164)
… dated April 24, 2013 has not been updated or reviewed. It does not reflect current online banking practices and it … to an internal auditor. However, the District does not have an internal auditor and these responsibilities …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for … the cash attributable to each individual fund. The Board does not receive all the financial information it needs to …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Comptroller DiNapoli Releases Municipal Audits
… effectively.” Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (Columbia County) Payroll duties were not properly segregated. Department heads … or adequately segregate the duties of the bookkeeper and payroll clerk. Delaware County – Third-Party Contractual …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… implemented systems for fairness and equity. ITS also does not have an inventory of AI systems in use by state … 2024, but it has not yet issued any formal policies. DMV does have internal policies to assess AI risks and oversee … its consent and owns the recordings. However, the agency does not have a plan for addressing potential AI risks, and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksCompliance With School Safety Planning Requirements
… complies with the school safety planning requirements in the Safe Schools Against Violence in Education (SAVE) Act. The audit covered the period July 1, … and staff, and designing prevention and intervention strategies and programs specific to the needs of the school. …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsCity of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and reported and that
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsState Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and/or State tax withholding. Affected Employees Employees … a new Form IT-2104-E annually. The Forms W-4 and IT-2104E for the current year’s exemption must be retained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingCity of Yonkers – Budget Review (B6-14-13)
… water and sewer rents may not be achievable. The budget does not include an appropriation for textbooks and the … for recurring expenditures. The City’s proposed budget does not include an appropriation for contingencies. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… two were not implemented. The District’s purchasing policy does not include detailed guidance for procuring goods and … duties. The District’s property sale and disposal policy does not contain any specific procedural guidance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Thurston Fire Company – Board Oversight (2016M-429)
… and responsibility and the procurement policy does not include thresholds or information required to be … Key Recommendations Ensure that the Secretary/Treasurer does not make disbursements unless they are certified by at …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Steuben County – County Bridge Maintenance (S9-13-1)
… to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The … town- and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless … completely replaced or rehabilitated. While the County does not have a written plan in place, it has implemented …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Comptroller DiNapoli Releases Municipal Audits
… Fire District , Massapequa Water District , Otsego County and Sullivan County . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … employee had almost complete control of the cash receipt function, without adequate oversight. In addition, receipts …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits