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Onteora Central School District – Information Technology (2015M-92)

… Purpose of Audit The purpose of our audit was to determine whether the District’s IT assets were adequately … Key Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of … needs and expectations and specifies the level of service to be provided by the network support specialists. Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

OnTECH Charter High School - Information Technology (2023M-71)

… School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… user accounts and financial software access controls. As a result, data and personal, private and sensitive … (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to … longer needed and periodically review accounts and access for necessity. Provide periodic data privacy and IT security …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… However, the BOCES Classified Employees’ Association collective bargaining agreement (CBA) supports a Tuesday …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

West Webster Fire District – Financial Management (2023M-23)

… provided adequate and accurate financial reports. As a result, the Board was not transparent with taxpayers and … 50 percent of the 2022 appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Village of Sidney – Financial Activities (2023M-14)

… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority

… by State Sen. Elijah Reichlin-Melnick and Assemblyman Kenneth Zebrowski. “My office’s independent contract review …

https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-review

Holland Central School District – Claims Audit (2021M-210)

… report - pdf ] Audit Objective Determine whether the Holland Central School District (District) Board of Education … Determine whether the Holland Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

IX.7.F M-Year Legislation – IX. Federal Grants

… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year grants. For … Most federal grant award funding has a limited period of availability …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

Erie County Probation Department – Restitution Payments (S9-20-11)

… to enforce and monitor restitution obligations. 10 of the 30 restitution orders we reviewed had uncollected … had $36,013 they could not provide support for the source of the funds that could potentially be used to pay … paying victims with unsatisfied restitution a maximum of $100 payment each year their probationer’s case was …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information

Indian River Central School District – Financial Condition Management (2022M-92)

… report. While the Board and officials made some progress in implementing the prior audit recommendations, they must …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

City of Mount Vernon – Financial Reporting and Oversight (2020M-96)

… whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials did not have adequate financial … whether financial information was made available to the City Council and City officials for the effective management …

https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96

City of Little Falls – Financial Condition (2021M-54)

… did not adopt structurally balanced budgets, properly monitor the City’s financial operations or take appropriate … Council did not receive sufficient financial reports to monitor City finances. General fund balance declined to about … Adopt structurally balanced budgets and closely monitor City finances. Correct accounting errors and ensure …

https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over purchasing for the … Key Findings The Board did not establish procedures to ensure that the correct prices were obtained when … competitive bids. Key Recommendations Establish procedures to ensure that Village officials verify that the price …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37