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Watervliet City School District – Information Technology (2021M-34)

… Officials did not: Establish written procedures for managing, limiting and monitoring user accounts. Disable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… (SLA) with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and … controls. Provide IT security awareness training for employees who use District IT assets. In addition, …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

The Academy Charter School - Credit Card Expeditures (2019M-80)

… credit card charges were adequately supported and were for legitimate purposes. Key Findings School officials did … The Board approved 27 meal purchases, totaling $5,790, for payment without adequate supporting documentation. Key … card users include a list of officials in attendance for meal expenditures along with itemized receipts and …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… through February 28, 2014. Background The Herricks Union Free School District is located in the Town of North … fuel purchases at the time of invoicing. … Herricks Union Free School District Fuel Card Purchases 2014M321 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Hilton Central School District – Network Access Controls (2022M-200)

… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to … establish written policies or adequate written procedures for managing network user account access, including adding or … unneeded enabled network user accounts, including those for former students, former employees and others who were no …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Arkport Central School District – Network Access Controls (2021M-162)

… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Town of Tully – Justice Court Operations (2021M-10)

… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections … Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10

Masonville Fire District – Financial Activities (2020M-165)

… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165

Ellicottville Central School District – Purchasing (2014M-177)

… is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus … not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than statutory … purchasing process the District’s purchasing policy and Business Office Manual. Ensure that the purchasing agent …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Raquette Lake Union Free School District - Business Office Operations (2023M-151)

… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) … action. … Determine whether the Raquette Lake Union Free School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023m

Village of Cayuga Heights – Board Oversight (2014M-292)

… was to review the Board’s oversight of Village operations for the period June 1, 2013 through June 30, 2014. Background … seven-member Village Board. Budgeted appropriations for the 2014-15 fiscal year total approximately $6.2 million. … that it meets the requirements of State law and monitor for compliance with the policy as part of the audit and …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

South 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-257

Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)

… payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan payments were accurate and received on …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approval

Town of Thurman – Capital Projects (2016M-431)

… to examine the Town’s management of its capital projects for the period January 1, 2012 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings The … Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431

About Filing the Resolution – Reporting Elected and Appointed Officials

… Resolution for Official’ link on my Retirement Online Account Homepage. What do I do? What if I do not see all of the … Resolution for Official’ link on my Retirement Online Account Homepage. What do I do? This link is only accessible …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolution

City of Mechanicville – Records and Reports (2012M-162)

… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162

Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual

… ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger Lakes region of … and Waterloo, NY. Happiness House is reimbursed for preschool special education services through rates set by … House reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …

https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manual