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

… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …

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

Village of Lindenhurst – Claims Processing (2016M-345)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the period … is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is …

https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345

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

… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …

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)

… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through … January 19, 2017. Background The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and …

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

XVII.1 Overview – XVII. Lapsing Appropriations

… transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …

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

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 safeguard the District’s information technology resources …

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

Town of Jefferson – Selected Financial Operations (2014M-332)

… properly received and deposited. The Clerk maintained the old Supervisor’s records, which is incompatible with the …

https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332

Medina Central School District - Capital Projects (2019M-163)

… for Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did … assurance the District is receiving the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163

Walton Central School District - Fund Balance (2019M-209)

… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209

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

… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …

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)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Review reserves to evaluate if they are necessary and reduce unneeded reserve funds in accordance with … officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement …

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)

… resignation/retirement date. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. …

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

Edmeston Central School District - Fund Balance (2020M-1)

… 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $1.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1

Selected Aspects of Incident Intake and Investigation

… Law, Center officials concluded that the Center is only authorized to provide the State Comptroller with …

https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigation

Opinion 97-10

… and authorized installment purchase contracts only for "equipment, machinery and apparatus" 1 . The express …

https://www.osc.ny.gov/legal-opinions/opinion-97-10

Area #1 – IT Policy – Information Technology Governance

… entity with uncomplicated, modest computing resources may only need a few policies to cover relevant issues adequately. …

https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policy

XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures

… for the payee, or the agency can demonstrate that the only address on file is not the payee’s current address. by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatment

Street Construction-Related Permits

… DOT will review an application for a street opening permit only when the applicant can demonstrate that the work could … had proof of sufficient insurance. DOT did not ensure that only emergency work was performed within protection periods …

https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permits