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Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Employer Projected Invoice

… It approximates next year’s annual invoice. If you have the Billing Security Role, we notify you when your … 2025. Payment will be due February 1, 2026, or you will have the option to pay a discounted prepayment amount by … Program . For participants of these programs, this does not account for the balance of your Reserve Fund, which …

https://www.osc.ny.gov/retirement/employers/employer-projected-invoice

Security Self-Assessment: Questions – Information Technology Governance

… IT policies adopted, distributed and updated as necessary? Yes No N/A           List policies, their (physical or … last revised: 1b Was a breach notification policy adopted? Yes No N/A           Date adopted: Date last revised: 1c Was a data security and privacy policy adopted? Yes No N/A           Date adopted:           Date last …

https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questions

Montauk Union Free School District – Information Technology (2022M-137)

… was not provided. Since 2013-14, external auditors have annually recommended that the District develop an IT … Periodically review network user accounts and disable any unnecessary accounts as soon as they are no longer …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Town of Salina – Information Technology (2013M-256)

… maintain a complete and accurate computer inventory and have not developed an IT disaster recovery plan. Key … security over the unlocked room containing the server and any other rooms with network access. Establish a …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)

… with applicable agreements. District officials do not have written policies or procedures in place to provide …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation

City of New Rochelle – Financial Condition (2014M-158)

… the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the general fund includes a significant "due to other funds." As a result, the City’s financial statements are not …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Marion Central School District – Tuition Reimbursements (2016M-11)

… tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. … steps to verify that employees have fulfilled any post-reimbursement employment obligations. District officials made … the credit hour or grade level requirements necessary for reimbursement. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… efficiently, it is essential that a thorough, deliberate and independent audit of claims be conducted before payments … afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is … a highly important internal control, but only if properly and effectively exercised. Some examples of our audit …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Chesterfield – Town Clerk (2024M-110)

… have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

CUNY Bulletin No. CU-329

… – CSR (CUNY Scholarship Recipient)* Pay Basis Code – FEE Max Head Count – 9999 Position Pool ID – 555 Earn Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarships

State Agencies Bulletin No. 749

… Performance Advances or Promotion Recalculations will have their increment codes updated on the Performance Advance … available for agency review after the Performance Advances have been processed: Mass Increment Payment Report (NHRP704) … Pay Period 14, the agency must submit the Rein Leave and any additional rows to add the Performance Advance or …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employees

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… Purpose of Audit The purpose of our audit was to determine whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … the Towns of Denmark, Champion, Harrisburg and Pinckney to provide fire protection services, is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… has weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Lewis County – Purchase Cards (2024M-41)

… policy, 238 online purchases totaling $189,852 did not have supporting documentation uploaded into the financial … or written quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes.  The County could have potentially saved approximately $4,800 in travel …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

City of New Rochelle - Elevator Inspections (2018M-62)

… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… has improved from 30 percent to 46 percent since 2019, the number of villages that do not file their required AFR has …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2

Oversight of Direct Placement of Children (Follow-Up)

… relative or suitable person under the jurisdiction of the court. In direct placement cases, the court will likely order the Local District to supervise the … Section 1017 are placed in a safe environment. The audit covered children who were in direct placement between January …

https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-follow