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Jefferson Community College – Procurement (2017M-156)
… system, is sponsored by Jefferson County and is located in the City of Watertown. The College, which has an …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Bronxville Union Free School District - Procurement (2018M-46)
… indicated they planned to initiate corrective action. … Bronxville Union Free School District Procurement 2018M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Alternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… during that time. … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… [read complete report – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials … and filed. Background The District serves the Town of Hempstead in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Urban Choice Charter School – Information Technology (2013M-53)
… of Audit The purpose of our audit was to examine the controls over information technology (IT) for the period July … Key Findings The Board has not established adequate internal controls over the School’s IT system to ensure the … School’s computerized data and assets are safeguarded from internal and external threats. The Board has not established …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Tompkins County Public Library – Financial Management (2015M-250)
… of Audit The purpose of our audit was to examine the Library’s financial condition and internal controls over Library operations for the period January 1, 2014 through May …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… Town Assessor (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Village of West Haverstraw - Summer Program (2019M-146)
… program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and … Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The … pay vendors and reimburse staff who purchased incidentals for the Program. Payments made to a movie theater totaling …
https://www.osc.ny.gov/local-government/audits/village/2019/11/22/village-west-haverstraw-summer-program-2019m-146Town of Haverstraw - Information Technology (2019M-125)
… were not provided with IT security awareness training. In addition to this public report, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-haverstraw-information-technology-2019m-125Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… for portions of the Towns of Greenfield and Wilton in Saratoga County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Schodack Central School District - Extra-Classroom Activities (2019M-85)
… and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. Ensure that student treasurers maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Introduction – Information Technology Contingency Planning
… school district personnel for the actions they must take in the event of an incident. The goal of IT contingency …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionTown of Croghan – Financial Management (2014M-340)
… was to review the Town’s financial management practices for the period January 1, 2013 through May 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings Fund balance for town-wide operating funds experienced significant …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340SUNY Bulletin No. SU-313
… Effective Administration paychecks dated September 15, 2021. OSC Actions OSC will update the base annual salary for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-313-united-university-professions-uup-dues-increaseTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… the Town’s claims processing and purchasing practices for the period January 1, 2013 through April 21, 2014. … Supervisor and four Board members. Budgeted appropriations for the 2014 fiscal year total approximately $18.4 million. … certifying that they had audited and approved the claims for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Accounts Payable Advisory No. 69
… Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required employee information for all New York State Credit Cards, including the Citibank … Operations Chapter XIV.10.A – Required Information for State Credit Cards has been added to clarify that for all …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsNewcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159