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Schenectady City School District – Math Workbook Inventory (2023M-65)

… lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Town of Homer – Non-Payroll Disbursements (2023M-63)

… action. Appendix B includes our comment on issues raised in the Town’s response letter. … audit town homer …

https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63

Town of Greig – Long-Term Planning (2023M-13)

… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

North Collins Central School District – Information Technology Equipment Inventory (2023M-39)

… if lost, stolen, misused or if they became obsolete. The District’s IT inventory records were incomplete and inaccurate, in part because the records were not always updated to include all … officials could not locate 30 IT assets: 22 that cost about $14,000 (eight computers, four tablets and 10 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipment

Lynbrook Union Free School District – Purchasing (2022M-17)

… ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding. … purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As … of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved seven purchases …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Town of Urbana – Access Controls (2022M-4)

… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were … and disable those that are unnecessary. Establish a detailed, clear and comprehensive SLA with the IT vendor to …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… reserve or fund the repair reserve, as required. Pass a required resolution to properly transfer $114,895 into the retirement reserve. While it is a prudent practice for officials to save for future … that the District may overfund reserves which can result in higher than necessary real property tax levies. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Who Is Responsible? – Travel and Conference Expense Management

… and accountability of travel and conference expenses in accordance with board policies: Management officials (or …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

State Agencies Bulletin No. 141

… "....file cannot be modified at this time." OSC staff in Payroll Services and a limited number of pre-selected …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testing

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

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

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… oversight. As a result, officers and members were not in a position to monitor and assess the Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Village of Islandia – Information Technology (2021M-100)

… and mobile and removable device IT policies or implement a comprehensive IT contingency plan. Monitor and enforce … with its acceptable computer use policy (AUP). As a result, we found five of the nine users we audited visited … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Franklin County Probation Department – Restitution Payments (S9-20-13)

… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Chenango County Probation Department – Restitution Payments (S9-20-3)

… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims are not receiving payments to which they are entitled or are experiencing significant … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Town of North East – Internal Controls Over Information Technology (2013M-31)

… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) … approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT service … on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Saratoga County Probation Department – Restitution Payments (S9-20-12)

… checks totaling $22,279 were not properly followed up on as required. In addition, officials did not make …

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

Rensselaer County Probation Department – Restitution Payments (S9-20-5)

… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims may not receive the payments to which they are entitled. Officials did not establish … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5