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West Genesee Central School District - Capital Assets (2023M-128)
… complete report – pdf] Audit Objective Determine whether West Genesee Central School District (District) officials … Determine whether West Genesee Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41State Agencies Bulletin No. 763
… the agreement. This bulletin provides information on the Bonus Payment and other contractual payments. A bulletin … 12/20/07 Contract Provisions and Eligibility $800 Lump Sum Bonus Payment The legislation provides for an $800.00 Lump Sum Bonus Payment to be paid to employees in Active status on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationTown of Corning – Procurement (2020M-93)
… - pdf ] Audit Objective Determine whether the Town of Corning (Town) officials used a competitive process to … Determine whether the Town of Corning Town officials used a competitive process to procure …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… President routinely signed blank checks. The Treasurer’s books and records were not annually audited as required. … existing bylaw provisions. Annually audit the Treasurer’s books and records and prepare and submit all required and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesBuffalo United Charter School - Financial Management (2018M-197)
… Objective Determine whether the Board ensured School funds are used in the most effective and economical manner. Key … Board did not have control over School funds or how they are used. Key Recommendations Negotiate changes in the terms … Determine whether the Board ensured School funds are used in the most effective and economical manner …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Town of Cortlandville - Improving Private Property (2018M-219)
… whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Village of Atlantic Beach - Cash Disbursement (2018M-253)
… to those authorized under Village Law and presented at next regular meeting for audit. Village officials agreed …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Roosevelt Union Free School District - Information Technology (2019M-193)
… data is secure, identifying and recommending technology solutions to the Board, ensuring IT users are appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Cazenovia Central School District - Information Technology (2019M-46)
… District officials ensured that the personal, private and sensitive information (PPSI) on District servers and in the financial system was adequately protected from unauthorized access, use and loss. Key Findings District officials did not: Provide … District officials ensured that the personal private and sensitive information PPSI on District servers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… Audit Objective Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for … purposes. Key Findings District officials did not provide IT cybersecurity awareness training for individuals who used District IT assets. Personal Internet use was found on computers …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Warwick Valley Central School District - Professional Services (2019M-139)
… professional services in accordance with Board policies and applicable statutory requirements. Key Finding District … audit period. Key Recommendations The Board should: Review and update the procurement policy to be sure it sets forth … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Town of Guilford - Justice Court Accountability (2018M-248)
… Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key … Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Salem Central School District - Purchasing (2019M-105)
… adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Hyde Park Central School District - Fixed Assets (2019M-103)
… fixed assets with values that exceed the threshold carry a tag identifying them as District property. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103State Agencies Bulletin No. 925
… Executive Branch agencies or Public Authorities as defined by Section 2.1 of Chapter 766 of the Laws of 2005 for a five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/925-executive-voluntary-severance-program-paymentsState Agencies Bulletin No. 1141
… Override OTO Overtime Override OTT Out of Title Overtime PLO Payback LSP Override PS2 Pre Shift Briefing Adjustment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orWallace Volunteer Fire Department – Board Oversight (2024M-125)
… report – pdf] Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers … Determine whether the Wallace Volunteer Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree Corrupting the Government (B Felony) and was … pension. This sentence represents the first time a public official in New York State surrendered their pension as a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Pendleton – Capital Projects (2024M-72)
… projects (projects) were properly planned, accounted for and monitored. Key Findings The Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72