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Otego-Unadilla Central School District – Information Technology (2021M-178)

… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

IX.12.A Key Provisions – IX. Federal Grants

… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions

State Agencies Bulletin No. 1978

… of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance … 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $305,000 for the 2022 calendar year for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined

Ulster County Probation Department – Restitution Payments (S9-20-8)

… up on and officials did not always make reasonable efforts to locate victims promptly. Key Recommendations Ensure policies are clear to enforce and monitor restitution obligations. Enforce and monitor restitution according to court orders and Department policies and procedures. Make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8

Hudson City School District – Information Technology (2020M-157)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan, and provide periodic IT security awareness training to all employees who use IT resources. Develop written …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157

Village of Pittsford – Audit Follow-Up (2017M-51-F)

… $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on our limited procedures, the Village has demonstrated …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-f

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… risk that data, hardware and software may be lost or damaged by inappropriate use or access. Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, sensitive IT control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Western Sullivan Public Library – Library Operations (2015M-156)

… Purpose of Audit The purpose of our audit was to examine the Library’s financial … is located in Sullivan County and serves the residents of the Sullivan West Central School District. The Library, … library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Town of Enfield – Purchasing (2016M-377)

… The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is … The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, respectively. Key Findings Town officials did …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377

Town of Newfane – Supervisor's Financial Records (2017M-7)

… Supervisor's financial records and reports for the period January 1, 2015 through November 17, 2016. Background The … in Niagara County and has a population of approximately 9,600. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

State Agencies Bulletin No. 2187

… 6 members of the ORP and VDC are affected. Background: In accordance with Section 415 of the Internal Revenue code, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary

Village of Freeville – Time Attendance and Leave Accruals (2017M-24)

… if Village officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December … handbook is deficient regarding the accrual of vacation time, which could make the Village liable for large payouts … employee handbook policies. … Village of Freeville Time Attendance and Leave Accruals 2017M24 …

https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023

… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department, to ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended …

https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Great Neck Union Free School District – Fuel (2016M-82)

… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $216 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82

Charter School of Inquiry – Student Enrollment and Billing (2017M-74)

… 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, … Ensure that student information is entered correctly in the system, including entry and exit dates used for …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74

Wheelerville Union Free School District – Fund Balance (2016M-9)

… million. Key Findings The District retained unrestricted fund balance in excess of statutory limits annually over the past …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… its uniformed personnel, including six of the 14 employees in our testing that did not complete the annual SHP Training. … B includes our comment on an issue that was raised in the City’s response letter. … audit statewide city niagara …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Operational Advisory No. 34

… Guidance : Starting on April 1, 2022, NYS agencies acquired the ability to create new activities using the “Project Guide” in the SFS. When adding a new activity … Customer Contract line using the Customer Contract section of the Project Guide to ensure accurate Federal billing in …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contract

Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022

… Objective To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are … to by the Department, to ascertain the expenses incurred in administering the Acts for the State Fiscal Year ended …

https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicle

Village of Oyster Bay Cove – Claims Audit (2022M-114)

… Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …

https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114