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Gananda Central School District – Procurement (2021M-86)

… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Tully Central School District – Network Access Controls (2021M-138)

… account access. Disable unneeded network user accounts in a timely manner. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138

Arlington Central School District – Network User Accounts (2021M-110)

… user accounts were adequately configured and secured. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110

Town of Marcy – Justice Court Operations (2020M-166)

… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Davenport Fire District – Financial Activities (2020M-147)

… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147

Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)

… ] Audit Objective Determine whether the Royalton-Hartland Central School District (District) has an information … written IT contingency plan. The District pays $10,500 for central site infrastructure support, which includes a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology

Saratoga Springs Public Library – Claims Processing (2014M-351)

… Springs Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351

Clyde-Savannah Central School District – Network Access Controls (2020M-122)

… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance …

https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128

Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)

… Key Recommendations Ensure ECA funds are handled in accordance with District policies and SED procedures, and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity

Village of Red Hook – Information Technology (2020M-89)

… and did not have a formal contract with the consultant. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Town of Worth – Financial Operations (2014M-323)

… accounting records or prepare bank reconciliations. Not all disbursements were made with proper supporting … Town purchased an engine for a highway department vehicle from the Highway Superintendent, which created a conflict of …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)

… The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursements

Town of Edmeston – Supervisor's Records and Reports (2017M-13)

… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18

Town of Ithaca – Information Technology (2017M-52)

… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52

State Agencies Bulletin No. 342

… Purpose To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) … Checks Pursuant to the instructions on the AC-230, do not return any payroll checks to OSC for a partial refund … must be received by OSC no later than the following: Check Date Received by OSC Prior to 10/1/2002 11/01/2002 10/1/2002 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230s