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Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)

… whether Fillmore Central School District (District) credit card and purchase card charges were properly approved, supported and for … that could have led to potentially inappropriate card use, including: Approximately $38,000 in charges were … whether Fillmore Central School District District credit card and purchase card charges were properly approved …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023m

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… the Village has an increased risk its assets could be lost, stolen or misused without detection. The Board of … did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… more than $2.9 million each year. This contributed to the District’s overall cash position, which decreased by … plan for the District. Key Recommendations Develop a plan to address the fund balance deficit. Monitor revenues, … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)

… formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that the entire … use policy. Develop data backup procedures and a formal disaster recovery plan. …

https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12

Village of Tuckahoe – Financial Condition (2015M-88)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The Village’s contingency … budgets. Evaluate the Village’s contingency account to ensure it is sufficient. Monitor the budget throughout the …

https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88

Schuyler Lake Fire District – Financial Activities (2022M-191)

… complete report – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire … financial activities to safeguard assets. Key Findings The Board did not establish adequate controls over financial … the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021 . As a result, as of July …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191

Huntington Union Free School District – Online Banking (2022M-178)

… online banking duties or require secondary authorization for online payments and transfers. Employees who performed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178

City of Fulton – Capital Projects (2021M-184)

… capital projects fund records, monitored project financial results against budgets and closed out records for completed projects. Key Findings … approve capital projects budgets, monitor their financial results, or approve the close-out of projects. City officials …

https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184

Village of Monticello – Budget Review (B4-14-15)

… Purpose of Audit The purpose of our budget review was to determine whether the … in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village’s proposed 2014-15 budget totals $6.9 million for the general fund, almost $1.9 million for the sanitation …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the Division of Budget (DOB), … Comptroller the Treasury Division of the Department of Tax and Finance the Division of Budget and the Office of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Town of Centerville – Town Clerk/Tax Collector (2021M-75)

… (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key Recommendations The Clerk should: …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75

CUNY Bulletin No. CU-719

… requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates Effective Institution, Current and Lag, pay checks dated 10/07/2021. OSC Actions OSC will … new deduction codes: Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insurance

Dansville Public Library – Procurement (2015M-225)

… 1, 2013 through August 19, 2015. Background The Dansville Public Library is located in the Towns of North Dansville, … in Steuben County. The Library, which is a school district public library organized to serve the residents of the … Dansville Public Library Procurement 2015M225 …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225

Village of Monticello – Records and Reports (2020M-104)

… and timely accounting records or properly reconcile bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting records. Bank reconciliations were generally performed two to three …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Lyncourt Union Free School District – Information Technology (2020M-121)

… School District (District) officials adequately managed network user accounts and developed a disaster recovery plan. … Key Findings District officials did not adequately manage network user accounts or develop and adopt a written disaster … District officials should have: Disabled 17 of the 113 network user accounts we examined. The 17 user accounts were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

York Central School District – Network Access Controls (2022M-93)

… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Wappinger – Financial Condition (2013M-94)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … such as fund balance appropriations and inter-fund loans to fund recurring operating expenditures. Consequently, the … inter-fund loans. Carefully monitor actual budget results to identify potential fiscal difficulties, such as structural …

https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94

Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)

… and adopt a comprehensive written IT contingency plan or store back-up data off site. Key Recommendations Develop and … and adopt a comprehensive written IT contingency plan and store back-ups off site. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-and