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

… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … access and loss, and adopted an adequate IT contingency plan. Key Findings District officials did not establish … and loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that …

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)

… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …

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

State Comptroller DiNapoli Releases School District Audits

… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education approval …

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

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

… Board gave taxpayers the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned …

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

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

… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …

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

Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)

… access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan impairs the … access rights to the network. Perform periodic reviews of all network user accounts to determine whether they were appropriate or needed. As a result, 11 percent of the District’s non-student user accounts were unneeded and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-information

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

… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. … totaling $305,033 to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal … selecting two professional service providers paid a total of $40,253 and did not document the rationale for the process …

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

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

… Inc. (Association) Board provided adequate oversight of financial operations. Key Findings The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business … Inc Association Board provided adequate oversight of financial operations …

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

City of Johnstown – Information Technology (2020M-127)

… City, such as reputation damage, lawsuits, a disruption in operations or a security breach. City officials did not: …

https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127

South Seneca Central School District – Online Banking (2021M-164)

… officials improperly allowed a third-party administrator to access a District bank account. The Board’s online banking … practices and it assigns oversight responsibilities to an internal auditor. However, the District does not have … auditor and these responsibilities were not assigned to another employee. Bank agreements do not contain …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

Henrietta Fire District – Financial Condition (2021M-27)

… action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27

Town of Corning – Procurement (2020M-93)

… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …

https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93

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

… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … Determine whether Village of Fort Plain Village officials established appropriate …

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

Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)

… Bethpage Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50

Operational Advisory No. 18

… Business Units should use Vendor ID 0RAR000000 to handle the scenarios previously covered under the inactivated …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payable

Cayuga County Community College – Information Technology (2013M-291)

… was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key … or package purchased. Monitor computer users to ensure compliance with the acceptable use policy. …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… funds during the period October 2009 to December 2012. In addition, during this period, the President made …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Ordinary Death Benefit – New Career Plan

… accident. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently … of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for … on an authorized medical leave of absence, or receiving Workers’ Compensation or other employer-funded benefits, …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit