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Town of Hartford – Online Banking and Information Security (2016M-385)
… July 31, 2016. Background The Town of Hartford located in Washington County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for … Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's accounting records and perform the … The Supervisor did not provide monthly financial reports to the other Board members. A property tax payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… that those granted exemptions qualify. Review data entered in the Real Property Tax System (RPTS) periodically to ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Village of Shortsville – Board Oversight (2015M-5)
… 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Fishers Island Union Free School District – Website Transparency (2023M-28)
… complete report – pdf] Audit Objective Determine whether the Fishers Island Union Free School District (District) … plans (CAPs), Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, … Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed (11 percent of the population), …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… and Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population),15 of 17 teachers responding to our survey were satisfied with their Internet … monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… Recommendations Maintain and periodically evaluate a list of authorized network user accounts and notify the IT vendor … using service requests to disable network user accounts of former employees and other users that are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.14 Federal Admin Recoveries – XV. End of Year
Transfer authorization authority for Federal Transfers to Other Funds Source 9s lapses on the last day of the state fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Agencies are required to place the New York State Contract number and an agency … the signature pages. The purpose of the certification is to ensure agencies attach the signature pages to the contract documents filed with and approved by OSC. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageState Agencies Bulletin No. 2024
… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s control program … Public Authorities Law. The Authority, which is governed by a five-member Authority Board appointed by the Mayor of …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Overview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve competitive procurements, where adequate competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Port Dickinson – Financial Condition (2014M-154)
… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Arkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Wayne Central School District – Transportation Department Operations (2021M-160)
… evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings … evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of Education (Board) did not adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… District (District) officials adequately secured access to the network and information systems. Key Findings District officials did not adequately secure access to the network and information systems. District officials … user accounts. Establish written policies or procedures to monitor shared accounts or for adding, modifying or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22