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Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… and services provided at selected Town facilities. Key Findings Of the 541 applicable physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Alternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative … Police retirement plan (Section 381-b) had you retired on your date of death. “Pension reserve” is an actuarial term … ten years of credited service, but you have not retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… years of credited service, but you have not yet retired, and you die less than one year after leaving public …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsState Comptroller DiNapoli Releases Municipal Audits
… bookkeeper’s work during their tenure by verifying that all transactions were properly recorded. Town of Milo – Real … (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property … the clerk-treasurer performed duties such as maintaining general ledger cash accounts or preparing monthly bank …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsFishers Island Union Free School District – Website Transparency (2023M-28)
… Objective Determine whether the Fishers Island Union Free School District (District) website provided the public with … and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board minutes, … audit fishers island school website transparency …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that we …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationPenn Yan Central School District – Network Access Controls (2021M-79)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly … Central School District District officials ensured network access controls were secure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Watervliet City School District – Information Technology (2021M-34)
… technology (IT) assets and data were safeguarded. Key Findings The Board and District officials did not ensure … weaknesses were communicated confidentially to officials. Key Recommendations Review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Marlboro Central School District – Information Technology (2021M-33)
… 79 percent (71 network user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Hendrick Hudson Central School District - Financial Condition (2019M-24)
… stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Arkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed … Key Recommendations Develop comprehensive procedures for regularly reviewing user accounts and disabling those …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mCity of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… complete report – pdf] Audit Objective Assess whether the City of Rome (City) officials could take additional steps to increase physical accessibility to programs and services … provided at selected City facilities. Key Findings Of the 463 applicable physical accessibility components …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40City of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… identifying van accessible parking spaces and interior doors that require five or less pounds of pressure to open. Four components at the Police Station, such as a level …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43X.1 Overview – X. Guide to Vendor/Customer Management
… to register vendors and customers with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to … a New York State assigned ten-digit vendor identification number instead of their Federal Tax Identification Number. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewList of Agencies That Can Receive Electronic Invoices
… State agency, please contact your agency representative to see if you can receive electronic purchase orders from and submit electronic invoices to them. Certain departments within the agency are able to interact electronically with businesses now, while other …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesTown of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … audit town lake luzerne …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… the Town of Fort Edward (Town) officials ensured that payroll payments and leave accruals were authorized, accurate and supported. Key Findings Payroll payments were not always accurate and supported, and … adopt policies or implement controls to properly segregate payroll duties. Without clear written policies, procedures or …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Attica Central School District – Financial Management (2022M-103)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of appropriating fund balance and reserves that are not needed circumvents the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Tioga Fire District – Board Oversight (2022M-170)
… adequate oversight of District financial activities. Key Findings The Board did not always provide adequate … documents (AUDs) for fiscal years 2015 through 2021. Key Recommendations Develop and adopt a written procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170