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The New York State Procurement Integrity Act
… the integrity, transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting … of the States procurement process by restoring the state comptrollers independent contract oversight …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actOperational Advisory No. 24
… Subject : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 … the Agency Calendar to see important fiscal year end dates and deadlines. Please contact the Bureau of Analysis, … Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesTown of Eden - Real Property Tax Exemptions (2018M-231)
… documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … Supervisor established adequate control procedures over check disbursements and bank account transfers …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Town of Schroeppel - Financial Records and Reports (2019M-187)
… maintain accurate accounting records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are … the accounting records are accurate and file the AUD in a timely manner. The Board should annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37St. Paul Boulevard Fire District - Board Oversight (2018M-116)
St Paul Boulevard Fire District Board Oversight 2018M116
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Niagara Charter School - Information Technology (2018M-172)
… monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Ausable Valley Central School District - Claims Auditing (2018M-190)
… by adequate documentation, for appropriate purposes and audited and approved before payment. Key Findings Signed checks were printed before the claims auditor audited and approved the claims. Claims totaling $27,888 for 15 check … by adequate documentation for appropriate purposes and audited and approved before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Elba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Town of Brandon - Financial Condition (2019M-239)
… condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Pawling – Procurement (2021M-17)
Determine whether Town of Pawling Town officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Peekskill City School District - Network User Accounts (2021M-195)
… one of which was last logged on in January 2012. Ensured all users using IT resources received periodic IT awareness … Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Ellenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Germantown Central School District – Payroll (2023M-3)
… District (District) officials accurately paid employees and the compensation was supported and authorized by the Board of Education (Board). Key … paid to employees was accurate, adequately supported and authorized by the Board. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… audit was to examine the recording and reporting of the Company’s financial activity for the period January 1, 2012 through February 6, 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m