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Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… at greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… always seek competition or maintain adequate documentation of purchasing processes when procuring goods and services. The Corporation's … and found officials did not follow a competitive process when selecting two professional service providers paid a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationFishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. … Determine whether the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanCity of Johnstown – Information Technology (2020M-127)
… report - pdf ] Audit Objective Determine whether City of Johnstown (City) officials safeguarded information … or adopt a disaster recovery plan to minimize the risk of data loss or suffering a serious interruption of services. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127State Comptroller DiNapoli Releases School District Audits
… and did not establish written policies or procedures to add or disable user accounts and permissions. The district had 92 unneeded network user accounts and nine user accounts with unnecessary …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightGarden City Union Free School District – IT Asset Management (2023M-161)
… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161North Babylon Union Free School District – Online Banking (2023M-156)
… District officials did not meet all the requirements of New York State General Municipal Law (GML) Section 5-a and must …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Red 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-133Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesTown of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… physical accessibility for the 139 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Hammond Fire District – Board Oversight (2024M-151)
… and only one of the five Board members complied with New York State Town Law (Town Law) Section 176-e which requires each …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Cicero Fire District – Financial Condition (2023M-132)
… – pdf] Audit Objective Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) … contribution of $121,981 into the District’s Length of Service Award Program (LOSAP). Effectively monitor available …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… if they needed to be disabled. As a result, we identified the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June … a comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of services. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationTown of Western - Supervisor’s Records and Reports (2022M-184)
… File the required annual update document (AUD) with New York State Office of the State Comptroller. As of August 11, 2022 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Cost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … DRO as intent to provide an ex-spouse with a share of the COLA, unless otherwise indicated. For example, NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentState Agencies Bulletin No. 862
… such as prevention of a salary overpayment for a paycheck in the process of being confirmed, reconciliation of NYSTEP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/862-new-telephone-hotline-earnings-payroll-related-emergencies