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Village of Red Hook – Information Technology (2020M-89)

… Hook (Village) officials ensured information technology (IT) systems were adequately secured and protected against … did not adequately secure and protect the Village’s IT systems against unauthorized use, access and loss. The Board did not adopt required or sufficient IT policies, provide users with IT security awareness …

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

Attica Central School District – Financial Management (2022M-103)

… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103

Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)

… (NYSED). When tested, the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was 706 Mbps. The District’s contracted …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9

Town of Middlefield – Budgeting (2015M-109)

… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …

https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109

Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)

… maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims …

https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expenditures

Oysterponds Union Free School District - Financial Management (2019M-217)

… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217

State Agencies Bulletin No. 1807

… Law Section 169 Commissioners are increased as follows: Tier-A Commissioners $210,000 Tier-B Commissioners $190,000 Tier-C Commissioners … DOB will provide further guidance. See attached for the list of agency commissioners by Tier. Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissioners

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… the receipts and disbursements to the bookkeeper to record in the accounting records. We could not determine whether 75 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Brasher Falls Central School District – Financial Condition (2019M-158)

… funds to fund one-time expenditures or needed reserves, pay off debt and/or reduce property taxes. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Harford Fire District – Records and Reports (2016M-170)

… requirement for 2014 or 2015. The Treasurer’s accounting records were inaccurate, and at times, illegible; his … Harford Fire District Records and Reports 2016M170 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents … would initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Town of Broadalbin – Leave Accruals (2014M-88)

… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88

Town of Horseheads – Financial Management (2015M-211)

… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Village of Port Chester - Dual Employment (2018M-91)

… and attendance (T&A) controls; therefore, we could not confirm the three employees identified worked all the hours … B contains our comments on issues raised in the Village’s response. …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)

… Key Recommendations The Board and District officials should: Develop procedures to define the claims auditor’s … the claims auditor’s responsibilities. The claims auditor should: Ensure that all claims contain sufficient supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019m

Town of Bennington - Financial Management (2019M-249)

Determine whether officials properly managed finances by ensuring budget estimates were realistic establishing multiyear financial and capital plans

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249

Glenham Fire District – Cash Disbursements (2016M-380)

… 2015 through August 31, 2016. Background The Glenham Fire District is a district corporation of the State, distinct and separate from … Glenham Fire District Cash Disbursements 2016M380 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380