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Sodus Central School District – Software Management (2022M-64)

… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight unauthorized … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64

Baldwinsville Central School District – Fuel Inventory (2022M-106)

… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not … 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons … periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for reasonableness or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106

Village of Hancock – Insurance Withholdings (2022M-108)

… of retiree health insurance contributions, resulting in underpayments totaling $19,689. There was no formal …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)

… physical accessibility for the 83 components identified in this report. Village officials agreed with our findings …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34

Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)

… parking spaces. Two components at the Building and Grounds Department, including interior office signs with …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27

City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)

… 61 at the City Hall, such as at least one van accessible parking space, accessible parking spaces with marked access … at least 18 inches of maneuvering clearance on the latch side of the door and interior signs with raised lettering and Braille mounted on the latch side of office doors. 25 at the Community Center, such as …

https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36

CUNY Bulletin No. CU-423

… date and flat amount based upon the deduction amount the employee has elected. Questions Questions regarding the CUNY …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-program

Vendor File Advisory No. 3

… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address

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

… allowed a third-party administrator to access a District bank account. The Board’s online banking policy (Policy) … responsibilities were not assigned to another employee. Bank agreements do not contain sufficient authorization … allowing third-party administrator access to a District bank account. Update the Policy and perform online banking …

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

North Babylon Union Free School District – Online Banking (2023M-156)

… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … online banking to ensure these transactions are secure. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156

Red Hook Central School District – Inventories (2023M-133)

… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

Farmingdale Union Free School District – Payroll (2024M-22)

… been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did not … did not have adequate information to properly monitor the overtime budget and expenditures. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

State Comptroller DiNapoli Releases School District Audits

… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …

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

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

… complete report - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation (Corporation) …

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

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

… Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. …

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)

… We found: 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices …

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

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

… officials provided adequate oversight of the revolving loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did not have required and/or other supporting …

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

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