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Licensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six … (Law) requires all non-degree-granting proprietary schools to be licensed by the State, unless they meet certain … proprietary schools, including licensing and monitoring to ensure that their overall educational quality will provide …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Objective To determine the extent of implementation of the three … initial audit report, issued on September 19, 2018, was to determine whether the Department of Health’s (Department) … monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followState Agencies Bulletin No. 2412
… Purpose: The purpose of this bulletin is to notify agencies that the pensionable overtime earnings … January 14, 2026. OSC Actions: OSC will update PayServ to reflect the pensionable overtime earnings limit for 2026 to $21,589.00 for Tier 6 ERS members. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2412-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2026CUNY Bulletin No. CU-825
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-825-united-brotherhood-carpenters-and-joiners-america-ubcjaSteuben County – Safeguarding Computerized Data (2025M-96)
… Steuben County (County) officials limit and monitor access to and properly safeguard computerized data in the finance … 2023 – July 31, 2025. We expanded the scope of the audit to look at all network user accounts, permissions and … and personnel departments and the County Clerk’s office to help protect sensitive information, prevent fraud, comply …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Rocky Point Union Free School District – Overtime (2021M-80)
… officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs. … costs. District officials did not: Adopt written policies to ensure all overtime hours were preapproved, incurred only … procedures. Adequately monitor the overtime budget to ensure that sufficient appropriations were available for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Bainbridge – Justice Court Operations (2021M-51)
… the Town of Bainbridge (Town) Justices ensured money due to the Court was accurately collected, recorded and reported … Key Findings The Justices did not always ensure money due to the Court was collected, deposited, recorded and reported … the source of unidentified cash balances and report it to the Justice Court Fund (JCF). Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51Somers Central School District – User Accounts and Software Updates (2021M-153)
… adequate controls over user accounts and software updates to help prevent unauthorized use, access and loss. Key … adequate controls over user accounts and software updates to help prevent against unauthorized use, access and loss. … IT control weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… (District) officials established adequate controls to safeguard personal, private and sensitive information … District officials did not adequately safeguard MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andGrand Island Central School District - School District Website (S9-19-31)
… Central School District (District) used its resources to maintain a website that provided the public with … Officials did not post: Comprehensive budget-to-actual results in an easily accessible location. … further transparency by posting comprehensive budget-to-actual and internal audit results in a location easy to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District … The Town of Chesterfield did not assess penalties to delinquent accounts. Key Recommendations Develop … The purpose of our audit was to review the financial operations of Ausable Water District …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Town of Sidney – Budget Review (B4-16-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Rotterdam – Water Rents (2016M-347)
… Purpose of Audit The purpose of our audit was to review the Town’s water rent billing and collection … Town officials designed appropriate internal controls to ensure that water fees were properly billed, collected, … The purpose of our audit was to review the Towns water rent billing and collection …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-rotterdam-water-rents-2016m-347Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Town of Glenville – Justice Court Collections (2016M-246)
… Purpose of Audit The purpose of our audit was to examine the Court’s operations over the collection, … The purpose of our audit was to examine the Courts operations over the collection …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of East Hampton – Budget Review (B7-16-14)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of Deerpark – Budget Review (B6-16-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire … or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overTown of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal … Annually audit, or retain an independent auditor to audit, the Clerk’s and Tax Collector’s books and records. … The purpose of our audit was to assess the processes and procedures for the Clerks fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369