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Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)

… Company officials did not ensure that collections from donations and fundraising were adequately documented. The … and pay bills after membership approval, as required. Fire Company officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77

Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)

Laurens Central School District Cafeteria Operations and Reserves 2018M111

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018m

Vendor File Advisory No. 11

… including purchase orders going to the correct address and voucher payments to the correct bank account or address. The “Location” section of the Vendor Record contains business values defined by the … based on the vendor’s preference. If the agency is unsure of which Location to choose for the transaction, agency staff …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s … the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … take limited corrective action. … ScotiaGlenville Central School District Financial Condition Management and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… five years of credited service, you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public employment. 1 … 1 Updated 10/22 … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …

https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefit

Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)

… An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent a serious interruption of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-information

Greenville Fire District – Investment Program (2023M-106)

… Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the District may have earned an …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106

Fishers Island Union Free School District – Website Transparency (2023M-28)

… Proposed and final annual budgets, Schedule of reserve funds, School District and property tax report cards, Board …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… tag and account for capital asset purchases. As a result, the District has an increased risk that its assets could be … or stolen. Deficiencies identified from our audit include: The Assistant Superintendent for Business (Assistant … $171,438 were not properly identified or recorded. The purchasing department did not prepare and distribute …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)

Determine whether Port ChesterRye Union Free School District District officials adequately managed nonstudent network user accounts to ensure unnecessary accounts were disabled

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-user

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling … claims were independently reviewed and approved prior to payment. We also found: The Board did not appoint someone to … guidance to communicate expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

X.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management

… Vendor File Business Units create contracts, purchase requisitions, purchase orders, and … communicate changes timely. Customer File Business Units create or administer revenue contracts in the SFS with … requests to the Vendor Management Unit to create a Centralized Corporate Customer. Business Units create and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policies

New Lebanon Central School District – Network User Accounts (2021M-30)

… with the AUP. Maintain an authorized network user list and routinely evaluate and disable unneeded accounts. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30

State Comptroller Thomas P. DiNapoli Releases School District Audit

… manage network user accounts or develop and adopt a written disaster recovery plan. As a result, the district … District officials should have also revoked permissions for eight of the 12 network user accounts with administrative … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-audit

Camden Central School District - Claims Audit Process (2019M-124)

… totaling $945,478 before payment. Report the results of the claims auditing process directly to the Board. Key … are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Glens Falls City School District - Financial Management (2019M-12)

… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12

DeRuyter Central School District - Information Technology (2019M-175)

… training to employees. Restrict user permissions to the network and the student information system software application (SIS) … to officials. Key Recommendations Review and update the acceptable computer use policy and monitor employees’ …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175

Poughkeepsie City School District - Payroll (2019M-110)

… whether District officials ensured that payroll payments and leave accruals were accurate, properly approved and supported. Key Findings Collective bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110