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Helping Hands School – Compliance With the Reimbursable Cost Manual

… non-personal service costs on its CFR that did not comply with SED’s requirements for reimbursement. Key … Ensure that all costs reported on annual CFRs fully comply with SED’s requirements. Other Related Audits/Reports of … Department: The Arc of Orange County – Compliance with the Reimbursable Cost Manual (2015-S-45) State Education …

https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual

Serven Volunteer Fire Company – Board Oversight (2024M-97)

… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97

Pavilion Central School District – Financial Management (2017M-62)

… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … each reserve, the conditions necessary for using reserves to finance related costs or the circumstances under which … District property taxes. Revise the reserve fund policy to ensure that it identifies optimal or targeted funding …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62

IV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions

… (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The account code …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistance

Merrick Union Free School District – Financial Condition (2016M-240)

… The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240

Onteora Central School District – Information Technology (2015M-92)

… the District’s IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. … of approximately 1,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $51.9 … The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92

OnTECH Charter High School - Information Technology (2023M-71)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71

Copiague Union Free School District - Information Technology (2023M-150)

… user accounts and financial software access controls. As a result, data and personal, private and sensitive … information (PPSI) accessible by those accounts were at a greater risk for unauthorized access, misuse or loss. In addition to sensitive information technology (IT) control …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150

Cicero Fire District – Financial Condition (2023M-132)

… financial condition and fund balance. If the Board does not adequately control expenditures and monitor and … financial and capital plans. District officials agreed with our findings and indicated they will take, or have …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… Paid $5,445 to employees who charged a full day to their leave accruals while working a partial day. Had employees only charged leave for the hours not worked, the overtime payments may …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

West Webster Fire District – Financial Management (2023M-23)

… underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of appropriated …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Village of Sidney – Financial Activities (2023M-14)

… financial activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by … About $700,000 of the Village’s $1 million fund balance may be needed to satisfy the liabilities. Key …

https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14

Village of East Hampton – Information Technology (2015M-187)

… adopted written computer-related policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187

Partial Lump Sum Payment at Retirement – Divorce and Your Benefits

… benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension …

https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirement

Erie County Probation Department – Restitution Payments (S9-20-11)

… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11

Ripley Central School District – Payroll and Leave Accruals (2021M-53)

… were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53

Town of Saugerties – Information Technology (2015M-117)

… 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117

Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning

… to help prevent unauthorized use, access and loss nor did they establish an adequate IT contingency plan. Sensitive IT … . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … Develop, adopt, distribute and periodically review and test a comprehensive IT contingency plan. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information