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State Agencies Bulletin No. 342
… received after these deadlines may not be reflected in the 2002 W-2s. Accordingly, agencies will be responsible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sHolland Patent Central School District – Fuel Inventory (2023M-141)
… and periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a control system that safeguards the District’s fuel from loss and misuse. Periodically review fuel usage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Dolgeville Central School District – Fuel Monitoring (2023M-175)
… records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175South Glens Falls Central School District – Access Rights (2012M-257)
… access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year are $52.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … audit village port …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Lake Luzerne – Procurement (2022M-95)
… methods when procuring goods and services. Key Findings The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Albany County – Sexual Harassment Prevention Training (S9-23-05)
… (235 selected employees and 43 elected officials) due to unreliable records. We determined 30 additional … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Middleburgh – Claims Audit Process (2023M-56)
… vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Saratoga County – County Bridge Maintenance (S9-13-7)
… The County’s budgeted expenditures totaled $233 million in 2012. The County Department of Public Works is responsible …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
Determine whether the Town of Fort Edward Town officials ensured that payroll payments and leave accruals were authorized accurate and supported
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … never employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andHarford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Glenham Fire District – Cash Disbursements (2016M-380)
… the State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380