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Dansville Central School District – Separation Payments (2016M-102)

… examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $32.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102

Silver Creek Central School District – Financial Condition (2015M-321)

… examine the District’s management of financial activities for the period July 1, 2012 through September 15, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $22.8 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. … $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)

… The system is available through the NYSED Business Portal. Each school district BOCES has a Delegated … New York State Education Department Application Business Portal . Please do not submit paper forms in lieu of …

https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053

State Agencies Bulletin No. 2241

… of OMCE are affected. Background: The dues structure for OMCE (deduction code 209) is based on the employee’s current grade or equated grade. For non-graded employees whose positions are not equated to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employees

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Peconic Bay Community Preservation Fund (2023-MR-1)

… were proper and supported, and debt service payments were for legitimate CPF purposes and properly allocated.  However, … did not:  Record dates CPF collections were received for seven out of 27 CPF collections. Deposit nine CPF …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23

Area #6 – Patch Management – Information Technology Governance

… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Village of Greene – Investment Program (2023M-112)

… period, the Village earned approximately $5,800 from money on deposit in the Village’s checking and savings accounts, … the Village’s investment policy, as required by New York State General Municipal Law (GML) Section 39. Key …

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Schenectady City School District – Math Workbook Inventory (2023M-65)

… District officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a … Key Recommendations   Maintain comprehensive inventory records of all workbooks. Adopt an adequate inventory policy …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Corning City School District – Claims Auditing (2023M-105)

… have audited these claims.  The Treasurer paid 18 claims for health insurance reimbursements and credit card purchases … receipts and conference approval forms. Ensure all claims for GST BOCES service charges are independently audited. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… and fund balance declined. We found: From 2020 through 2022, restricted fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less … underestimated by $215,772 (8 percent) for 2020 through 2022. The District did not have a written multiyear financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Clarendon Fire Company – Financial Activities (2023M-50)

… did not maintain adequate supporting documentation for cash receipts, and fundraising cash receipts, totaling … Key Recommendations Maintain detailed financial records for each fundraising event and hall rental activity and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50

Town of Lake Luzerne – Payroll (2022M-98)

audit lake luzerne town

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98

Village of Solvay – Financial Management (2023M-49)

… to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. … fund’s declining financial condition. Maintain timely records and provide the Board with financial reports. Adopt …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Elmsford Union Free School District – IT Asset Management (S9-22-9)

… percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9

Village of Ellenville – Information Technology (2014M-278)

… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $3.9 million. …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278

X.4 Overview – X. Guide to Vendor/Customer Management

… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is important all … Each registered vendor in the Statewide Vendor File has its own Vendor Record …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overview

Village of Islandia – Information Technology (2021M-100)

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100