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Duanesburg Central School District – Information Technology (2021M-40)
… secured to protect against unauthorized use, access and/or loss. Key Findings District officials did not ensure IT … secured and protected against unauthorized use, access and/or loss. District officials did not: Adequately manage user … agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Town of Adams – Justice Court Operations (2020M-163)
… - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … corrective action. … Determine whether the Town of Adams Town Justice Court Court funds were properly recorded …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of New Windsor – Information Technology (2020M-137)
… for the protection of IT assets and data against loss or destruction. Ensure online banking agreements comply with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hudson City School District – Information Technology (2020M-157)
… technology (IT) systems were adequately secured against unauthorized use, access and loss. Key Findings … adequately secure and protect the District’s IT systems against unauthorized use, access and loss. The Board and … information technology IT systems were adequately secured against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/hudson-city-school-district-information-technology-2020m-157Andes Joint Fire District – Financial Activities (2020M-158)
… New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved … monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158Masonville Fire District – Financial Activities (2020M-165)
… Board did not: Review adequate supporting documentation for nine disbursements totaling $57,374. Approve 12 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Village of Pittsford – Audit Follow-Up (2017M-51-F)
… four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fGroton Central School District – Cash Management (2020M-124)
… [ read complete report - pdf ] Audit Objective Determine whether Groton Central School … to maximize interest earnings or prepare monthly cash flow forecasts. Key Recommendations Prepare monthly cash flow forecasts that estimate available funds for investment. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Barker – Justice Court Operations (2016M-422)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … changes to the adjudications by electronically signing the case files. … Town of Barker Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Corinth – Investment Program (2023M-146)
… other legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings. Village officials did not: Solicit interest rate quotes or prepare monthly cash flow forecasts. Consider … 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)
… report – pdf] Audit Objective Determine whether City of Niagara Falls (City) employees and elected officials completed annual … (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 65 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Operational Advisory No. 34
… Once the activity is created, the agency must then link that project/activity combination to the corresponding … Update Activity using the Project Guide Step 2 - Link the activity to a contract line : JAA-PPM101-036 Adding …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
Determine whether Nanuet Union Free School District District officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology IT contingency plan
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationEast Quogue Union Free School District - Claims Auditing (2019M-78)
… before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were listed to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78New York State Fiscal Reform and Accountability Act
… (Weinstein) – Enacts the New York State Fiscal Reform and Accountability act; to amend the state finance law and the public authorities law, in relation to contents of …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… [read complete report – pdf] Audit Objective Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… to open. Four components at the Police Station, such as a level landing at the top of curb ramps along the accessible route and an accessible …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… and services provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility … parking spaces located on the closest accessible route and signs identifying van accessible spaces. 21 components at the City Court, such as interior signs with raised lettering and Braille and service counters …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… in the Assistance Listing Number (ALN) (formerly CFDA) is subject to CMIA. Only larger programs, however, are subject to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaPlanning Resources
… Guides Understanding the Budget Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting for Department Heads Avoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis Other …
https://www.osc.ny.gov/local-government/resources/planning-resources