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Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… through LeadWeb, a system used to carry out the required case management and follow-up activities for affected … by DOH prior to the audit scope for not maintaining proper case documentation and the same county department was … later said it coordinated a review of paper and electronic case files at the five local departments after the audit …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programLiberty Central School District – Information Technology (2022M-73)
… to officials, officials did not: Disable unnecessary network user accounts. As a result, the District’s risk of a … recognize and appropriately respond to suspicious system activity. Key Recommendations Regularly review network user accounts and disable unnecessary accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Legal Topics and Approvals
… to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Conflicts of Interest: Municipal Officers and Employees, The Fundamentals of Article 18 of the General … describes the procedures for counties, cities, towns, and villages to apply to the State Comptroller for exclusion …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsThe Sentinel - Spring 2023
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2023.pdfThe Sentinel - Winter 2024
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-winter-2024.pdfThe Sentinel - Fall 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-fall-2022.pdfThe Sentinel - Spring 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2022.pdfSilver Creek Central School District – Financial Management (2022M-153)
… did not effectively implement corrective actions. As a result, the Board and District officials continued to not … legal limit of 4 percent by approximately $7.1 million, or 27 percentage points. Overfunded four reserve funds by as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Merrick Union Free School District – Financial Management (2024M-64)
… Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed fund balance … Determine whether the Merrick Union Free School District District Board of Education Board and District Officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesLake Pleasant Central School District – Claims Auditing (2021M-202)
… totaling $109,371 were not audited and approved prior to payment. Key Recommendations Ensure all claims are audited … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comment on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… original report, Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional … of our audit of certain Center procurement contracts and payments to vendors for purchases of food products that occurred between January 1, 1996 and December 31, 2009. Our objective was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesNorth Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Dalton-Nunda Central School District – Financial Management (2020M-92)
… statutes and a Board-approved comprehensive reserve plan. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Albion Central School District – Financial Management (2021M-200)
… Overestimated appropriations by a total of $24 million from 2017-18 through 2020-21. Overfunded and did not properly … budgets with realistic and reasonable estimates. Develop a plan for the use of excess surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Hyde Park Fire and Water District – Procurement (2025M-31)
… - pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of Trustees (Board) … District purchased property from a separately incorporated Fire Department (Department) for $160,000. Key … Determine whether the Hyde Park Fire and Water District District Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Oneida County – Court and Trust Funds (2023-C&T-3)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. [1] Security interest in property filed …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… Court were up to date and complete and we noted no material discrepancies. Key Recommendations There were no recommendations. 1 Security interest in property filed to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1