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Brocton Central School District – Claims Audit (2023M-15)

… approximately $141,000 should not have been approved for payment because they had one or more exceptions . For example: All 100 claims were paid without documentation … sufficient supporting documentation before approving them for payment. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… officials, we found that: Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no … private and sensitive information (PPSI) or disable the network. Without an IT contingency plan, the District has an increased risk that it could suffer a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… planning, BOCES officials are limited in their ability to set long-term priorities. As a result, BOCES officials did … Ensure that all surplus funds are apportioned back to component and participating school districts. Develop a … and recommendations and have initiated, or they plan to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… District (District) officials adequately managed network user accounts and developed an information technology (IT) … District officials did not adequately manage network user accounts or develop a written IT contingency plan that … As a result, officials had active but unneeded network user accounts that could be used as entry points for …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

State Agencies Bulletin No. 838

… Purpose To explain OSC’s automatic processing of the reduction to the 2008 Blind Veterans Annuity payment. Affected Employees Pensioners … To explain OSCs automatic processing of the reduction to the 2008 Blind Veterans Annuity payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/838-reduction-2008-blind-veterans-annuity

South Seneca Central School District – Online Banking (2021M-164)

Determine whether the South Seneca Central School Districts District Board of Education Board and District officials ensure online banking transactions are appropriate and secure

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

City of Salamanca – City Comptroller’s Financial Reports (2023M-97)

… (Comptroller) completed timely and accurate annual and monthly financial reports. Key Findings The former … and did not complete timely and accurate annual and monthly financial reports. As a result, the City Common … overdue report was more than four years past its due date. Monthly financial reports included erroneous reporting of …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97

Farmingdale Union Free School District – Payroll (2024M-22)

… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did … overtime controls or adopt written policies and procedures to ensure overtime was incurred only when necessary and … District officials did not have adequate information to properly monitor the overtime budget and expenditures. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations

… State statutes require certain public authorities seeking to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s approval. Certain municipalities are authorized to sell their bonds or notes at private sale, regardless of …

https://www.osc.ny.gov/debt/approvals

Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)

… and financial software access controls were adequate. As a result, data and personal, private and sensitive … ability for users to access and potentially alter data and conceal inappropriate activity. The Board of Trustees (Board) …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financial

State Agencies Bulletin No. 296

… - Fields for GENERAL COMMENTS Attachment 1k - Fields for WORKERS COMP Attachment 1l - Fields for CONTRACT DATA …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… Purpose of Audit The purpose of our audit was to assess potential revenue enhancement … opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of … Albany County Department of Weights and Measures Potential Revenue Enhancement and …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

Town of Carlisle – Fund Balance (2017M-106)

Town of Carlisle Fund Balance 2017M106

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)

… audit was to examine the District’s financial condition and claims auditing function for the period July 1, 2012 … through June 30, 2014. Background The Bay Shore Union Free School District is located in the Town of Islip, Suffolk … relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claims

Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)

… Audit The purpose of our audit was to examine the Town’s parking violation enforcement activities and review the internal controls over the parking ticket collection process for the period January 1, … Court with two Justices. The Court’s 2015 revenue from parking tickets was $81,365. Key Findings The Town had 6,900 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and … Adopt a more comprehensive written procurement policy which includes the requirements for adequate …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Grants and public assistance includes payments to counties, … villages, school districts, private schools, and other local government units as well as certain financial … Excel file . SFS Account Title Description 60301 Local Grants and Public Assistance Payments to counties, cities, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance