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Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69City of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The … and record all transactions in the accounting system. City officials generally agreed with our recommendations and … Determine whether the City of Gloversville City Clerk properly accounted for fees …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Evans-Brant Central School District - Information Technology (2019M-121)
… Key Findings District officials did not provide IT security awareness training for individuals who used District … officials. Key Recommendations Provide periodic IT security awareness training. Provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Byram Hills Central School District - Fixed Assets (2019M-153)
… asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that … threshold have a tag affixed identifying them as District property. District officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Odessa-Montour Central School District – Fuel Inventory (2019M-164)
Determine whether District officials adequately safeguarded and accounted for fuel purchases
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Hamburg Central School District - Information Technology (2019M-10)
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Cazenovia Central School District - Information Technology (2019M-46)
… Findings District officials did not: Provide cybersecurity awareness training to employees. Disable and/or remove … Provide employees with periodic cybersecurity awareness training. Adopt policies and procedures for adding, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46City of Middletown - Water System Cybersecurity (2019M-22)
… Officials did not provide employees with IT security awareness training. In addition, sensitive information … and procedures for the water system. Provide IT security awareness training to City employees at least annually. City …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved … consider following the government travel reimbursement rates. When possible, District officials should use NYS …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelNewfield Central School District - Information Technology (2019M-181)
… IT security awareness training for District employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Tompkins County Development Corporation – Board Oversight (2021M-7)
… whether the Tompkins County Development Corporation TCDC Board of Directors Board properly oversaw operations …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightBuffalo Academy of Science Charter School - Procurement (2019M-250)
… is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The … made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Gloversville Enlarged School District - Claims Auditing (2019M-244)
… the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not audited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Goshen – Financial Condition (2014M-75)
… Key Recommendation Monitor the budget during the course of the year and make any needed budgetary adjustments. …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Town of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103CUNY Bulletin No. CU-799
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate … CUNY employees with health insurance coverage through the City of New York Employee Benefits Program are affected. … The purpose of this bulletin is to notify agencies of health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-799-city-new-york-health-benefit-rate-changesXI.11.A Agency Contracts, Non-Personal Service and Capital Spending Controls – XI. Procurement and Contract Management
… of contracts and review of contract reporter exemption requests. In accordance with Bulletin B-1184, contract and … to OSC for pre-audit and contract reporter exemption requests submitted to OSC for approval must be accompanied by … of contracts and review of contract reporter exemption requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11a-agency-contracts-non-personal-service-and-capital-spending-controlsRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The … RCCRC’s establishment met applicable requirements and its sale of property aligned with its purpose. RCCRC officials: … policies. Followed policies and procedures for the sale of property and transferred proceeds totaling $420,713 …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleTown of Hunter - Information Technology (2018M-262)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings The Board has not: Adopted IT policies and procedures for disaster recovery, backups and breach … ensured the Towns IT system was adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262