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Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)

… information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technology

Bath Central School District - Online Banking (2018M-79)

… adequate bank agreements for online banking transactions. The Board did not adopt an online banking policy and … be used strictly for online banking transactions. Address the IT recommendations communicated confidentially …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79

Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)

… Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the collection of delinquent real … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …

https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m

Frontier Central School District - Procurement of Professional Services (2018M-98)

… Frontier Central School District Procurement of Professional Services 2018M98 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018m

Village of Scottsville - Financial Management (2018M-75)

… financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies … properly supported, for valid Village expenses and in compliance with required statutes and policies. Village …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75

Gloversville Enlarged School District - Claims Auditing (2019M-244)

… auditor should: Audit and approve claims before payment in accordance with New York State Education Law (Education …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244

Buffalo Academy of Science Charter School - Procurement (2019M-250)

… complete report - pdf] Audit Objective Determine whether a competitive process is used to procure goods and services. … School’s procurement procedures. Key Recommendations Adopt a more comprehensive written procurement policy. Approve … purchases, as required by the policy and as recommended in the procurement procedures. School officials generally …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250

Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)

… totaling $33,760. Officials could not support twelve payments totaling $10,790 were proper municipal …

https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177

Village of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)

… Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees and all seven elected officials), six employees did not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14

Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)

… 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police … should monitor the completion of annual SHP Training by all employees and elected officials. Village officials …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15

Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)

… total individuals we tested (125 selected employees and all 25 elected officials), 36 employees or 29 percent of … should monitor the completion of annual SHP Training by all employees and elected officials. County officials …

https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06

Rensselaer 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: … complied with applicable requirements and the RCCRCs sale of property aligned with its purpose …

https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-sale

Town of Rensselaerville – Claims Auditing (2016M-244)

… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the … The Board established an effective claims auditing process to ensure that claims were properly audited before payment … The purpose of our audit was to examine the review the Towns claims audit process for the …

https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244

Town of Plainfield – Road and Equipment Maintenance (2016M-307)

… July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a population of 915. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307

Town of Guilderland – Employee Compensation and Benefits (2015M-262)

… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits … The purpose of our audit was to review the Towns employee compensation and benefits …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262

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

… to student, teacher or principal PII. 7 The training must cover the federal and State laws governing confidentiality of … opening an unknown email or attachment or how to maintain laptop security while traveling). The failure to provide IT … IT security training and maintaining IT security awareness does not have to be a formal, elaborate and expensive …

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

XII.9.H Audit Recoveries – XII. Expenditures

… owing to the State until such time that the Business Unit can afford the contractor due process. Due process consists … future contract payments from the State, the Business Unit can pursue a set-off against other payments from the State to … Finance Office to ensure the contingency plan is sound and can be executed as seamlessly as possible. In addition to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveries

State Police Bulletin No. SP-196

… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing of the April 2016 and April 2017 Retroactive Lump Sum … The purpose of this bulletin is to inform the agency of OSCs automatic processing of the April 2016 and April 2017 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-police