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Huntington Union Free School District – Online Banking (2022M-178)
… and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Seneca Falls Central School District – Procurement (2021M-201)
… complete report - pdf ] Audit Objective Determine whether Seneca Falls Central School District (District) officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201City of Lackawanna – Network Management and Internal Controls (2021M-215)
… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, 14 unnecessary generic network user accounts and 26 usernames associated with inactive or former employee … Recommendations Develop written policies and procedures for managing network access and disable unnecessary network …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… [ read complete report - pdf ] Audit Objective Determine whether the … transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mWesthill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Albany Water Board – Software Management (2020M-159)
… on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed … mobile devices. Request that the Information Technology (IT) Department disable the application store on mobile … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningTown of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Retiring with an Outstanding Loan – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members If you retire with an outstanding loan, the annuity portion of your retirement … would be. Tier 5 and 6 Members If you retire with an outstanding loan, your retirement benefit will be permanently … retirement benefit would be permanently reduced by an outstanding loan balance at retirement. The approximate …
https://www.osc.ny.gov/retirement/publications/1517/retiring-outstanding-loanVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
audit village east syracuse
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Upper Jay Fire District – Board Oversight (2023M-24)
audit fire district Upper Jay board oversight
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Plainville Fire District – Board Oversight (2021M-91)
… develop multiyear financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Norfolk Fire District – Board Oversight (2022M-109)
… [read complete report - pdf] Audit Objective Determine whether the Norfolk … claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109State Agencies Bulletin No. 1669
… to view and update their payroll information, opt out of paper pay stubs, and manage their tax withholdings. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1669-new-york-state-payroll-online-nyspo-warning-message-federal-exemptionTown of Frankfort – Justice Court Operations (2022M-16)
… agreed with monthly reports, 15 of 19 monthly reports for former Justice Madia and Justice Zennamo were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16East Moriches Union Free School District – Financial Condition Management (2022M-1)
… by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to cover annual retirement contributions for nine years. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementCost-Saving Ideas: Establishing an Effective Fleet Management System
… determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemRockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mContact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: localgov@osc.ny.gov Audits, Local Government Services and Professional … Clinton, Columbia, Essex, Franklin, Fulton, Greene, Hamilton, Montgomery, Rensselaer, Saratoga, Schenectady, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityLGAC - Archive of Prior Meetings
… Prior Meetings Archive There were public meetings of the Finance Committee and Board of Directors on March 5, 2020. The meeting notices and agenda are below: Finance Committee Meeting Notice Board of Directors Meeting Notice Agenda There were public meetings of the Finance Committee and Board of Directors on January 9, 2020. …
https://www.osc.ny.gov/debt/lgac/archive-prior-meetings