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Honeoye Central School District - Information Technology (2019M-9)
… stored personal data, such as photos, videos and music, on District computers. District officials did not provide IT … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9Suffern Central School District - Financial Condition (2019M-145)
… if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement date. The District inappropriately provided an advance of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Edmeston Central School District - Fund Balance (2020M-1)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1McLean Fire Department - Financial Operations (2018M-40)
… Key Recommendations For money collected at fundraising events use: cash reporting forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Town of Manchester - Board Oversight and Information Technology (2018M-39)
… adopt information technology (IT) policies and procedures for breach notification, access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Allegany-Limestone Central School District - Financial Management (2018M-129)
… annual average) over a three-year period. As of June 30, 2017, unrestricted fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Contract Advisory No. 24
… money and can benefit the vendor community by improving cash flow. GFO, Chapter XI, Section 11.H - Early Pay …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesCity of Binghamton - Water System Cybersecurity (2018M-152)
… training. In addition, sensitive information technology (IT) control weaknesses were communicated confidentially to … to personnel. Address the confidentially communicated IT recommendations. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152School District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Springs Union Free School District - Payroll (2018M-222)
… Key Findings Two teacher assistants were not paid in accordance with their collective bargaining agreement … and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… report - pdf] Audit Objective Determine whether: The Board and District officials ensured information technology (IT) … for non-instructional employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to safeguard IT assets. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonBolton Central School District - Fund Balance Management (2018M-249)
… 13 percent from 2015-16 through 2018-19. The unemployment insurance reserve was overfunded and the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Tuckahoe Common School District - Purchasing (2018M-228)
… the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek … services exceed the Board-approved compensation in written agreements or Board resolutions. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Dutchess County – Court and Trust Funds (2014M-293)
… account for court and trust funds for the period January 1, 2013 through January 1, 2014. Background County officials … are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Agencies Bulletin No. 484
… Purpose To provide processing instructions for Deduction Code 648 . … in certain combat theaters or during wartime periods to purchase and receive credit for up to three (3) years of military service. This new after-tax … To provide processing instructions for Deduction Code 648 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxVillage of Corinth – Investment Program (2023M-146)
… investment program - legality, safety, liquidity and yield. Prepare monthly cash flow forecasts to estimate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Town of Seneca Falls – Cash Collections (2023M-57)
… [read complete report – pdf] Audit Objective Determine whether Town of Seneca Falls (Town) … audit town seneca falls …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Hilton Central School District – Network Access Controls (2022M-200)
… – pdf] Audit Objective Determine whether Hilton Central School District (District) officials ensured network access … audit hilton school network access controls …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200