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Kings Park Central School District – IT Asset Management (S9-22-13)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Manhasset Union Free School District – IT Asset Management (S9-22-15)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… between Town officials is an important internal control for preventing errors and misappropriation of assets . By … oversight, the Supervisor has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and … inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7West Webster Fire District – Financial Management (2023M-23)
… was $1.8 million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73North Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … for 517 user accounts in the student information application by ensuring accounts were locked or disabled when …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102State Agencies Bulletin No. 308
… Purpose To inform agencies of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool … position pool IDs will automatically be charged to the new Fiscal Year 2002 when the maximum effective date on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… corrective action. Of the 10 audit recommendations, one recommendation was fully implemented, one recommendation was partially implemented, and eight …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fSagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the ensuing year’s appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Town of Oyster Bay - Financial Condition Management (2020M-74)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve … Determine whether the Town Board Board and Town officials effectively managed …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Rutland – Water and Sewer Charges (2025M-30)
… billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 and 2023, 80 adjustments totaling $57,083 were not … adjustments totaling $5,808 had no documented reason or support for the adjustments. In addition: The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… operators working overtime as required by the Village’s employee handbook. Recommendations The audit report … includes six recommendations which, if implemented, would assist the Board of Trustees (Board) in containing excessive …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxOrdinary Death Benefit – Police and Fire Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOrdinary Death Benefit – New Career Plan
… may be entitled to an ordinary death benefit if your death is not attributable to an on-the-job accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from federal income tax. Your accumulated …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit