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Changing Employers – Membership and Enrollment

… correction officer service is generally not creditable in PFRS special plans. Members of PFRS should be made aware that a civilian or administrative …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employers

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Cayuga …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Sackets Harbor Central School District - Information Technology (2019M-208)

… officials did not: Establish written procedures for password management, wireless security, remote access and … Key Recommendations Adopt comprehensive procedures over password management, wireless security and remote access. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Connetquot Central School District - Financial Management (2019M-180)

… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Finding The District … the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Town of Le Roy – Purchasing (2014M-106)

… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Town of Grand Island - Information Technology (2019M-34)

… were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … Appendix B includes our comments on the issues raised in the Town’s response. … Determine whether the Board ensured …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Town of Saranac - Cash Management (2019M-32)

… not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations Periodically request … for banking services from multiple financial institutions to maximize the return on investments and minimize bank fees. …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … and prepare and enforce written procedures for students’ proof of residency that include a provision to periodically update and verify the proof of residence. School officials generally agreed with …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Herkimer County Community College - Procurement (2019M-186)

… update the purchasing policy and procedures to ensure they are consistent, and provide detailed guidance for procuring … insurance. Ensure the purchasing policies and procedures are distributed to all staff involved in the purchasing …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… The Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is governed by an … The District inappropriately paid more than $11,000 in federal, State and local taxes on fuel purchases during …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Enlarged City School District of Troy – Leave Accruals (2014M-144)

… of Education which comprises nine elected members. There are eight schools in operation within the District, with … time were recorded accurately. Key Recommendations There are no recommendations in this report. … Enlarged City School …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144

Village of Argyle – Water Billing and Collections (2023M-148)

… (Board) provided adequate oversight of water billings and collections. Key Findings  Officials did not provide … did not maintain adequate water billing and collection accounting records. The Clerk-Treasurer did not properly … customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Chautauqua Lake Central School District – Procurement (2024M-3)

Determine whether Chautauqua Lake Central School District District officials procured fuel in compliance with the Districts procurement policies

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)

… if lost, stolen or misused.  We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … properly inventoried and determined that 23 percent of the equipment was not properly accounted for. Specifically:  … 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations  …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technology

Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)

… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-user

XI.2.L Contract Signature Page – XI. Procurement and Contract Management

… Agencies are required to place the New York State Contract number and an agency certification on all …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… established adequate internal controls over user accounts to prevent unauthorized use, access and loss. Key Findings … adequate controls over the District’s user accounts to protect against unauthorized use, access and loss. … information technology (IT) security awareness training to all employees using IT resources. Sensitive IT control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

State Comptroller DiNapoli Releases School District Audit

… 30-month audit period, auditors found the district could have reduced its fuel expenditures by at least $124,428. The savings would have covered the district’s average gasoline and diesel fuel … price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments comprised …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audit

Northville Public Library – Cash Disbursements (2015M-53)

… through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and serves …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53