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Tompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year … services and fund projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … Department (SED) regulations. Key Recommendation Provide mental health training to all staff and ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingChester Union Free School District – Information Technology (2021M-107)
… complete report - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials … Determine whether Chester Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Jefferson Central School District – Procuring Services (2021M-42)
… for services. Officials paid: $135,000 to 10 of the 14 service providers reviewed without seeking … services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls … Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Belleville-Henderson Central School District - Information Technology (2019M-128)
… employees. District officials did not develop procedures for managing, limiting and monitoring user accounts and … employees who use IT resources. Develop written procedures for managing access to the network and financial application. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… established adequate policies and procedures over payroll, leave and health insurance payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … contributions. Implement supervisory controls over payroll to ensure paycheck amounts are accurate and for …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Forestville Central School District - Information Technology (2019M-170)
… Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was properly safeguarded. Key Findings District … Determine whether personal private and sensitive information PPSI on or accessed through the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Division of Housing and Community Renewal Bulletin No. DH-109
… represented by District Council 37 (DC37), Local 1359, in Bargaining Unit 67 are affected. Effective Date(s) Changes will be effective in paychecks dated April 15, 2020. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseMedina Central School District - Reserve Funds (2019M-165)
Determine whether the Board and District officials effectively managed the Districts reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
The purpose of our review was to assess the Fire Districts progress in implementing our recommendations in the audit report released in January 2017
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fNew York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… "The state has to close a more than $6 billion budget gap and is contending … The state has to close a more than $6 billion budget gap and is contending …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalNorthern Adirondack Central School District – Leave Accruals (2020M-50)
Determine whether the District accurately maintains employee leave records
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50City of Syracuse – Water System Cybersecurity (2019M-173)
… information technology (IT) security controls to safeguard water system operations against unauthorized access or … did not establish a process for staying current on water system cybersecurity threats. The City did not have … timely manner. Establish a process for staying current on water system cybersecurity threats. Ensure that all IT …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Westerlo - Information Technology (2020M-33)
… technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to … Implemented strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a contract … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Maximum Reportable Days – Legacy Reporting
… basis should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, you would report a maximum of 20 working days. When there are five weeks in a monthly report, 25 days would then be the maximum reported. Employees paid on a …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysIthaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Honeoye Central School District – Payroll (2015M-277)
… for the 2015-16 fiscal year total approximately $17.5 million. Key Finding District officials did not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277The Common Retirement Fund – Employer Contributions and Rates
… (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State … Fund, which was valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer contributions Employee (member) contributions Over the past 20 years, …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… and we did not note any questionable bank withdrawals or payments. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015m