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Village of Fort Plain – Leave Benefits (2020M-101)

… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …

https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101

Town of Palermo – Procurement and Fuel Inventory (2020M-100)

… not compared to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not reviewed and approved it since 2002. The policy is outdated, does not provide adequate guidance or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… not be conducting inspections of all eligible businesses in the County and fines are being imposed below the maximum …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

North Babylon Union Free School District – Online Banking (2023M-156)

… that online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red Hook Central School District – Inventories (2023M-133)

… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Farmingdale Union Free School District – Payroll (2024M-22)

… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

State Agencies Bulletin No. 296

… in gray. (See Attachment 1) Effective Date The processing of the new changes will take place beginning December 12, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517

Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)

… user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which … network user accounts are additional entry points into a network and, if accessed by attackers, could be used to … the District has an increased risk that it could suffer a serious interruption to operations since the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-and

Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)

… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023m

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

State Comptroller DiNapoli Releases School District Audits

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were … with the computer acceptable use policy or maintain a current authorized user list. Sullivan County Board of … Education approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-audits

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Pelham Union Free School District – Information Technology (2021M-134)

… comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… Grants and public assistance includes payments to counties, cities, towns, villages, school districts, private … 60301 Local Grants and Public Assistance Payments to counties, cities, towns, villages, school districts, private … … Grants and public assistance includes payments to counties cities towns villages school districts private …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

Fishers Fire District – Financial Condition (2021M-128)

… not effectively manage the District’s financial condition and did not adopt realistic budgets from 2018 through 2021. … the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… [ read complete report - pdf ] Audit Objective Determine if the Sea Breeze Volunteer Fire Association Inc. (Association) … adequate oversight of financial operations. Key Findings The lack of any meaningful Board oversight resulted in … $120,217 had no supporting documentation, including all 48 Chief’s account disbursements totaling $22,121. As a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight