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College of Nanoscale Science and Engineering – Network Security Controls
… a set of minimum security requirements that are considered best practices for all State entities, including SUNY …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 994
… UPK can be accessed from anywhere within the PayServ application. It contains topics that provide step-by-step … with UPK functionality by reviewing the Introduction module. Questions Questions regarding UPK functionality or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally recorded … in a timely manner and did not remit these collections to the Supervisor in a timely manner. Specifically, the Clerk … made annual remittances in February, which kept the money from being productively used or invested to earn additional …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… the Fund, and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board … for the company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Comptroller DiNapoli Releases Audits
… or manage reserve funds according to applicable laws or best practices. The board did not define the financial … officials do not have assurance that they received the best value for this property. Auditors noted similar …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCity of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided … Determine whether the City of Hornell City Common Council Council provided …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … seven-member Board of Education. There are two schools in operation within the District, with 540 students and 107 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andMaine-Endwell Central School District – Financial Condition (2013M-49)
… The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the … only by continually appropriating fund balance, resulting in the drastic depletion of the year-end unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationUse of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the … scalable data at various required levels of detail which can be rolled up into hierarchical structures. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … 1318. Five reserves totaling $2.3 million had balances in excess of the District’s needs totaling $1.4 million. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and … are accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green … Valley Stream Mayor Edwin Fare, have brought the concerns of their constituents to the attention of my office. As a result, our auditors determined there were …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectVillage of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of … The purpose of our review was to assess the Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Travel Advisory No. 8
… updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdown