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Town of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used competitive methods … goods and services and complied with statutes related to conflicts of interest, whether water district assessments … water system debt as per local law. Town officials need to improve safeguards for computer resources and data. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES officials did not properly plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mRochester Academy Charter School – Credit Cards (2022M-208)
… card charges without knowing what was purchased or whether the charges were for appropriate School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or did … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges were …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208LaFargeville Central School District – Information Technology (2021M-192)
… Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… complete report - pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation … Determine whether Ontario County Four Seasons Development Corporation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… Audit Objective Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted … Determine whether Westhampton Beach Union Free School Districts Districts clubs properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityWindsor Central School District – Fuel Controls (2022M-133)
… policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for. … Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… Board oversight, policies and procedures and segregation of duties. As a result: District officials overpaid (or potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including … for certifying the payroll accuracy. Thirty-six of the 104 full-time and part-time employees were not covered …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Dutchess County – Contract Monitoring (2023M-142)
… officials responsible for monitoring and overseeing the contracts approved claims totaling approximately $4.5 … $4.3 million without ensuring that reports provided by the vendor were reviewed before approving the claim. The Comptroller approved claims for payment …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Key Findings The Board and District officials did not adopt and implement procedures governing the operations … of ECA funds, as required. The central treasurer did not have supporting documentation for 30 receipts totaling … sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… and wages were accurately paid and to determine whether cash receipts from the Community Activity Center were … approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City officials … need to improve controls over Community Activity Center cash receipts. Key Recommendations Provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228More About This Retirement Plan – Article 14 Benefits
… Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planRoosevelt Union Free School District - Information Technology (2019M-193)
… help prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings The Board did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster recovery plan. The …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … not seek competition when purchasing goods and services. Of 50 purchases reviewed totaling $154,386 that required … quotes, 28 purchases totaling $81,857 lacked evidence of competition as required by the Town’s purchasing policy. …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… complete report – pdf] Audit Objective Assess whether City of Cohoes (City) officials could take additional steps to increase physical accessibility to programs and … Assess whether City of Cohoes City officials could take additional steps to increase physical accessibility to programs and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Access Controls Over Selected Critical Systems
… OCFS, must follow New York State Information Technology (NYS IT) security policy and standards related to security and … or classify the data on those systems, as required by NYS IT policy and standards. We encountered significant … Maintaining and regularly reviewing user lists for each application; Developing and maintaining an up-to-date list of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsVendor File Advisory No. 5
… forms have been updated and vendors are now required to use them. Please replace any old forms with the new ones and direct vendors to the new forms, where appropriate. AC 3237-S: New York …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mSocial Security Adjustment – Article 14 Benefits
… 62, your pension will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social … Security. The primary Social Security benefit is the part of your Social Security benefit based on public employment in …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138