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Town of Pawling – Procurement (2021M-17)
… services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service … of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key …
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-45Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … have and use their own network user accounts to access the District’s network. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Peekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
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-18Town of Brandon - Financial Condition (2019M-239)
… report - pdf] Audit Objective Determine whether Town officials effectively managed the Town’s financial condition. … along with a longterm financial and capital plan. Town officials generally agreed with our recommendations and … Determine whether Town officials effectively managed the Towns financial condition …
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-28Germantown Central School District – Payroll (2023M-3)
… did not provide adequate oversight. We identified $41,000 in payroll payments to 12 employees that were either … by these employees. Ensure that employees are paid in accordance with approved salaries and/or collective …
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)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Company’s financial activity for the … being followed, including the President signing vouchers and appointing an audit committee or update the bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mOpinion 97-10
… Based on the facts presented, it is evident in the instant case that the fire district would not be acquiring equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10CUNY Bulletin No. CU-534
… agency instructions for processing CUNY Lump Sum Merit Awards. Affected Employees CUNY employees in eligible … of Human Resources. Effective Date(s) Lump Sum Merit Awards may be submitted at the discretion of the CUNY … agency instructions for processing CUNY Lump Sum Merit Awards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… dependent (related or not) In addition, you must use good judgment by not appointing other relatives, such as …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 2117
… System will be unavailable for use due to fiscal year end processing. Effective Dates Effective from March 30, 2023, through the completion of SFS fiscal year end processing. OSC Actions Direct Deposit Returns OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsUnified Court System Bulletin No. UCS-344
… SK who reside within the zip codes as identified below: New York City Brooklyn Entire Borough Bronx Entire Borough … Entire Borough Staten Island Entire Borough New York State Nassau County Entire County Westchester County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsArrochar Meats, Inc.
… and (iii) was unable to support how it determined the price paid to Arrochar Meats for the fuel was reasonable. … $3.71 per gallon, and 5,000 gallons of fuel from People’s Oil at an average of $3.87 per gallon. Arrochar Meats then … the fuel to DMNA for $4.99 per gallon and had People’s Oil or Burke Heat deliver the fuel directly to DMNA’s …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incPatient Safety Center Activities and Handling of Revenues
… Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result … to support PSC expenditures. The Department’s Bureau of Accounts Management (Revenue) is responsible for overseeing …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Comptroller DiNapoli Releases School Audits
… inhibited effective financial management and justification for the levels of accumulated fund balance and reserves. Lyme … to close projected budget gaps totaling $1.6 million for the 2020-21 through 2022-23 fiscal years though the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 322
… Deadlines For agencies paid on a lag basis, the submission deadline is generally the last day of the payroll period … For agencies paid on a current basis, the submission deadline is generally the last day (Wednesday) of the … issues that prevent an agency from meeting the established deadline, the agency representative must contact the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … with its written policies, and that each purchase was for a proper school district purpose. The District’s Board … duties to an appointed claims auditor who was responsible for examining and allowing or rejecting accounts, charges, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Did the Caledonia Fire Department (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – … the Board did not implement adequate corrective action to address these findings, the same deficiencies exist. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m