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Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)

… Purpose of Audit The purpose of our audit was to review the Executive … financial duties so that no one person controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper Board-approved rates and for …

https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252

XIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)

… and grants to State related or non-State entities (e.g. public authorities, localities, not-or-profits, etc.), …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminology

Nassau County – Contract Approval Process (2012M-192)

… a population of over 1.3 million. The County is governed by an elected County Executive, and 19-member County … two to 111 days. When additional guidelines were added by NIFA during a control period, the contract approval … contracts, officials are allowing services to be performed by vendors prior to the ratification of contracts and the …

https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192

Accounts Payable Advisory No. 31

… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-payments

Area #9 – Wireless Network – Information Technology Governance

… of wireless technology and security can be found in the Office of the State Comptroller’s publication entitled …

https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-network

East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)

… Irondequoit Central School District (District) employees and Board of Education (Board) members completed annual … Findings SHP Training was not provided to all employees and any Board members. Of the 110 total individuals we tested (101 selected employees and all nine Board members), 15 employees or 15 percent of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-prevention

Medicaid Program – Improper Medicaid Payments for Childhood Vaccines

… at a discount and distributes the vaccines to state health departments and certain local and territorial …

https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccines

Town of Webb - Ski Collections (2018M-188)

… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Village of Windsor - Water Operations (2019M-210)

Determine whether Village officials accurately billed customers for water usage and reconciled water produced to water billed

https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210

Fort Edward Union Free School District - Financial Condition (2019M-245)

Determine whether the District maintained adequate fund balances

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Cyber Incident Response Team

… Objective To determine whether the Cyber Incident Response Team at the … achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public … define what is to be achieved, who is to achieve it, how it will be achieved, or the time frames for achieving its …

https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-team

Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)

… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-payments

Town of Yorktown - Information Technology (2020M-16)

Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16

Town of Olive - Accrued Leave and Information Technology (2019M-84)

… and update the employee handbook to include guidance on timekeeping procedures for the use of leave credits or …

https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… accounted for and enforced the collection and disbursement of all funds. Key Findings Marina employees did not accurately record the number of tickets sold and may not have collected and reported the correct amount of corresponding sales. Marina employees did not issue …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Sackets Harbor Central School District - Information Technology (2019M-208)

… complete report - pdf] Audit Objective Determine whether the District’s network was adequately secure to protect the student management system (SMS) against unauthorized use, … user accounts and adequately restrict user permissions to the network and user computers based on job duties. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Commack Union Free School District - Information Technology Assets Inventory (2020M-15)

… we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. Because of inaccurate inventory … were unable to locate the remaining 66 IT assets (14 percent). Key Recommendations Implement policies and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets

Town of Pelham - Information Technology (2019M-77)

… officials did not provide IT security awareness training for individuals who used Town IT assets. Town Board and …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

Ulster County Probation Department – Restitution Payments (S9-20-8)

… complete report - pdf ] Audit Objective Determine whether the Ulster County (County) Probation Department (Department) … officials enforced restitution orders, notified the court when a probationer violated the court order and … the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8