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Village of Silver Springs – Water Accountability and Billing (2015M-139)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s water billing and production …

https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139

Contract Advisory No. 32

… 15 of Executive Law. Section 20 – Omnibus Procurement Act of 1992 – revised to update the contact information for … of Economic Development. Section 26 – Iran Divestment Act – revised to update the web address for the Prohibited Entities List. Minor editorial revisions and updates. All new contracts and amendments …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendix

Hicksville Union Free School District – Managing Network User Accounts (2023M-20)

… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accounts

Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… network access and information technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Officials did …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)

… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements …

https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and

South Farmingdale Water District – Information Technology (2014M-153)

… Purpose of Audit The purpose of our audit was to determine if adequate policies were adopted to …

https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153

XVII.1 Overview – XVII. Lapsing Appropriations

… payments, journal entries, and expense reports against appropriations scheduled to lapse pursuant to Sections 40, … for ensuring that all transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or adjustments are permissible from appropriations after their lapse date. During the lapsing …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview

George Junior Republic Union Free School District – Website Transparency (2021M-212)

… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparency

Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)

… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-and

Village of Castile – Water Billing for Letchworth State Park (2021M-1)

… Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park). Key Findings Village officials did not accurately bill State Parks for water usage. Village officials: Were using incorrect … Parks Recreation and Historic Preservation State Parks for water usage for Letchworth State Park the Park …

https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1

Lockport Public Library – Claims Processing (2015M-192)

… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

Pearl River Fire District – Purchasing (2016M-407)

… State, distinct and separate from the Town of Orangetown in Rockland County. The District is governed by an elected … Ensure that all District officials involved in the procurement process comply with the purchasing policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407

State Comptroller DiNapoli Releases School District Audit

… today announced the following school district audit was issued. Groton Central School District – Cash Management … today announced the following school district audit was issued …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit

City of Norwich – Information Technology (2012M-254)

… 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … million. Key Findings The City’s servers are not placed in secure locations. System users were granted administrative …

https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254

Honeoye Central School District - Information Technology (2019M-9)

… with the District’s policies related to personal use of IT assets. Provide periodic IT security awareness training … District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9

Suffern Central School District - Financial Condition (2019M-145)

… years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being used. The tax … plan. District officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Green Island Union Free School District - Separation Payments (2019M-55)

… payments were calculated correctly and supported by employee contracts. Key Findings The former Business … funds. Discontinue paying separation payments prior to the employee’s resignation/retirement date. Except as specified … payments were calculated correctly and supported by employee contracts …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55

Restrictions – State Police Plan

… Regular Earnings: For Tier 6 members, earned compensation that exceeds the Governor’s annual salary is excluded (please refer to our Overtime and Earnings Limits … of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. Certain public safety …

https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions