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Little Falls City School District - Financial Condition Management (2019M-67)

… surplus fund balance exceeded the statutory limit by $1.15 to $1.83 million or 5.3 to 8.5 percentage points. The District has generated … were generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… provided. Review all unclaimed services identified in this report and submit any eligible claims for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… A federal interest liability (which the Federal Government pays to the state) accrues for any covered program whereby a … for “actual immediate cash needs,” or prior to the date that checks containing covered federal funds clear the … federal funds are returned to the U.S. Treasury. Guide to Financial Operations REV. 03/19/2012 … CMIA interest …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… The Union President received an additional hour of overtime pay daily that was not properly supported by … if it had used part-time bus monitors and drivers instead of bus mechanics. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

Hudson Housing Authority – Information Technology (2019M-224)

… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Monsey Fire District – Board Oversight (2020M-62)

… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

Town of Mooers - Highway Asset Accountability (2020M-35)

… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Phelps-Clifton Springs Central School District – Network Access (2021M-35)

… Maintain hardware or software inventory records. In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35

Maine-Endwell Central School District - Leave Records (2019M-40)

… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Altona Fire District – Claims Auditing (2016M-162)

… Purpose of Audit The purpose of our audit was to examine the District's claims auditing … The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)

Southern Westchester Board of Cooperative Educational Services Billed Receivables 2015M364

https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivables

Uniondale Union Free School District – Procurement (2016M-195)

… Purpose of Audit The purpose of our audit was to assess the District’s procurement … students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195

Greece Central School District – Retiree Health Insurance (2016M-54)

… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54

Town of LaGrange – Financial Management (2023M-139)

… limit by more than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

State Agencies Bulletin No. 2300

… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … (C), and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary

Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)

… as accessible drinking fountains. 11 components at the Public Library, such as accessible doorways to study rooms. … physical accessibility for the 58 components identified in this report. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39

Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)

… of Big Flats (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected facilities. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37

Area #2 – IT Security Training and Awareness – Information Technology Governance

… A well-informed workforce is essential to securing electronic data and IT systems. Local governments … procedures and their roles and responsibilities related to IT security. While the IT policies provide guidance to computer users as to what the governing board expects them …

https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness