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

… Background The Saratoga Springs Public Library is a public school library located in the City of Saratoga Springs, … 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 …

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)

… The Town of Westport is located Essex County and has a population of approximately 1,310. The Town is governed by … for water and sewer charges. Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’s financial …

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)

… adopt required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster … responsibilities and did not have a formal contract with the consultant. In addition, sensitive IT control … and adopt comprehensive IT policies and provide employees with IT security awareness training. Develop procedures for …

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

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

… to approximately 60 students. The School is governed by a seven-member Board of Trustees. Operating expenditures …

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)

… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings …

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)

… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update the IT policy …

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

State Agencies Bulletin No. 342

… to the instructions on the AC-230, do not return any payroll checks to OSC for a partial refund if either of the … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of AC230 …

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

Holland Patent Central School District – Fuel Inventory (2023M-141)

… periodically reconcile the records with the amount of fuel in the tanks. Key Recommendations Establish a control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Dolgeville Central School District – Fuel Monitoring (2023M-175)

… Audit Objective Determine whether the Dolgeville Central School District (District) officials adequately accounted for … action. … Determine whether the Dolgeville Central School District District officials adequately accounted for …

https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175

South Glens Falls Central School District – Access Rights (2012M-257)

South Glens Falls Central School District Access Rights 2012M257

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257

Barker Central School District – Purchasing (2016M-208)

… Purpose of Audit The purpose of our audit was to review the District’s purchasing … The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Town of Lake Luzerne – Procurement (2022M-95)

… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods … The Town Board (Board) did not enforce the provisions of the Town’s procurement policy (Policy). As a result, Town … goods and services totaling $561,829 or 48 percent of the purchases reviewed. Town officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Albany 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-s9-23-05

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same health insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts