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Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
… personal, private and sensitive information (PPSI) on mobile computing devices (MCDs). Key Findings District … possession, to help ensure the proper safeguarding of PPSI on MCDs. Fourteen of the 20 District-owned MCDs we examined … comprehensive written procedures to help ensure PPSI on MCDs is adequately protected, which outline proper access, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-andNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… policy to procure professional services. Our review of procedures District officials used to select 17 … selecting six service providers, who were paid a total of $437,732 during the audit period. Key Recommendations Use …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalTown of Pamelia – Financial Management (2015M-276)
… of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water special … primarily because the Board underestimated revenues by more than 60 percent from 2012 through 2014. The water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Cornwall – Financial Condition (2014M-123)
… a population of approximately 12,600. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Andover – Audit of Claims (2013M-388)
… Andover is located in Allegany County and is governed by an elected five-member Town Board. The Town’s 2013 budget … We found that the amounts in the minutes did not agree with the total amounts of the approved claims for two of the … of all claims) specifying the numbers of the claims, the names of the claimants, the amounts allowed and the funds and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Medicaid Program – Optimizing Medicaid Drug Rebates
… recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable … which is a unique number that identifies each medication by its drug manufacturer and is the basis for the … for physician-administered drugs (drugs administered by a medical professional in an office setting). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, … $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Sample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… years’ of expenditures. We project the District will end 2020 with a surplus of $308,800, 177 percent of 2021 … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Operational Training and Medical Assessments of Train Crews
… are medically fit and periodically monitored for continued medical fitness. The audit covered from January 1, 2013 to … new to these positions are also required to pass a medical assessment at a Transit Medical Assessment Center. Medical assessments are required …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Dual Employment
… employees who are dually employed at other State or New York City agencies are working their required hours at … members were simultaneously employed by another State or New York City agency, 81 of whom we selected for further … and Related Transactions (2010-S-60) Port Authority of New York and New Jersey: Management and Control of Employee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentTown of Caroga – Supervisor’s Records and Reports (2015M-182)
… accurately and completely accounted for and that monthly bank reconciliations are performed and any discrepancies are … revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … card information; and annual external audit reports. Office of the State Comptroller’s (OSC’s) audit and … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overTown of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … The purpose of our audit was to review the Towns financial management and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Wright – Financial Operations (2014M-277)
… a population of approximately 1,540. The Town is governed by an elected five-member Town. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… to help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Review of the Financial Plan of the City of New York - February 2023
The City’s Fiscal Year 2024 Preliminary Budget balances the coming fiscal year’s budget and shows continued short-term improvement in the City’s fiscal profile.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2023.pdfKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdf