Search

East Aurora Union Free School District - Procurement (2023M-125)

… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Cicero Fire District – Financial Condition (2023M-132)

… whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Village of Canaseraga – Claims Audit (2023M-48)

… [read complete report here - pdf] Audit Objective Determine whether Village … Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were …

https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48

Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)

… accounting records were not complete, accurate or up-to-date . As a result, transparency and the Board’s … totaling $3 . 1 million either did not match bank deposits or lacked adequate supporting documentation. 25 cash receipts …

https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… purpose . When credit card charges are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized … The Board Treasurer did not review credit card charges in a timely manner . The average amount of time between …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

State Agencies Bulletin No. 238

… Department of Civil Service notifies OSC when a position is inactivated or abolished in NYSTEP. Based on this … cannot inactivate or abolish a position when a position is incumbered (employee is being paid) or "encumbered" (employee is on a leave of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positions

Starpoint Central School District – Network Access and Application User Permissions (2022M-101)

… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-user

Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)

… ( 2010-S-34 ). Background Our initial report, issued on July 29, 2011, determined that while Transit has a number … costs were not adequately monitored, and daily work on diversions often started late and ended early. As a … billion annually. Key Finding The MTA-Transit officials have made some progress in correcting the problems we …

https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-follow

Town of Salina – Information Technology (2013M-256)

… unlocked room containing the server and any other rooms with network access. Establish a comprehensive inventory …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Lansing Central School District – Procurement (2021M-213)

… District (District) officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have … Update the procurement policy and related procedures to include detailed guidance for procuring goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

XVI.3 Overview – XVI. Financial Reporting

… within the State's fund structure maintained or tied in with the SFS. It does not apply to the independent public …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overview

Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)

… treasurer for each club. District officials agreed with our recommendations and indicated they have initiated …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activity

Chittenango Central School District – Information Technology (2023M-155)

… responsible parties would be able to react quickly and effectively to help resume, restore, repair and/or rebuild …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Village of Mexico – Financial Management (2023M-170)

… more taxes were levied than needed to fund operations. For the four fiscal years reviewed (2019-20 through 2022-23), … and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated fund balance of $216,780 … while the Village had over $1.1 million in surplus funds available at the end of 2022-23 to use toward …

https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170

North Tonawanda City School District – Information Technology (2023M-102)

… (District) officials properly secured user account access to the network and managed user account permissions in … the student information application . As a result, there is a significant risk that network resources and student … or used. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102

DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter

… kind of volatility is why we have a long-term perspective with a well-diversified portfolio, ensuring the strength of …

https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarter

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left … between June 2020 and August 2021. Six for two former employees, two former Board members and two former interns. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information