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

… officials adopted an adequate Information Technology (IT) contingency plan. Key Findings District officials did not … accounts were needed, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control … should have been disabled. An adequate comprehensive IT contingency plan to minimize the risk of data loss or prevent …

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

Town of Moriah - Leave Accruals (2019M-168)

… maintained. As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, … leave accrual balances were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key Recommendations Implement …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168

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

… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … training to employees. Restrict user permissions to the network and the student information system software application (SIS) …

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

Selected Publications and Reports

… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reports

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56

Town of Wolcott – Information Technology (2020M-126)

… and Justice Court software had the necessary controls to maintain data integrity. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt IT policies and a … agreed with our recommendations and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126

XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures

… Process and Document Preparation In the event that an agency must process a payment that uses … In the event that an agency must process a payment that uses …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unit

Allegany-Limestone Central School District - Financial Management (2018M-129)

… limit by approximately $1.3 million or 6 percentage points. Reserve funds are generally not being used 1 and the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… 2017, unrestricted fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash … The Board allowed a third-party ambulance company to retain and use all fees collected for ambulance services, which is not authorized by law. 1 Key …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Walton Fire Department – Financial Operations (2017M-242)

… records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported to the … entered into the accounting records. Prepare and review bank reconciliations and monthly financial reports. Audit and approve bills prior to payment and document the approval in the meeting minutes or supporting …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Bolton Central School District - Fund Balance Management (2018M-249)

… whether District officials effectively managed general fund balance. Key Findings Unrestricted unappropriated fund balance at the end of 2017-18 was $2.7 million or 29 … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations based on …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)

… properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all …

https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216

Town of Pelham - Information Technology (2019M-77)

… sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT … with Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster …

https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77

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

… financial and capital plan. Except as specified in Appendix A, District officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the …

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

Margaretville Central School District – Financial Management (2020M-46)

… appropriations and appropriated approximately $1.4 million in fund balance from 2016-17 through 2018-19 that it did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Bemus Point Central School District - Financial Management (2019M-216)

… than $260,000 in its trust and agency fund. As of June 30, 2019, surplus fund balance totaled $708,000 and was 4.5 percent of 2019-20 appropriations, exceeding the statutory limit by …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216

Contract #C001221 – Multipliers Leadership Training Services

… Issued by the Office of the State Comptroller Issued March 25, 2026 The Office of the State Comptroller (“OSC”) is … (to be posted on or about April 15, 2026) Attachment A Response Form , in MS Word Attachment C Multipliers 2-Day … will be posted in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this …

https://www.osc.ny.gov/procurement/contract-c001221

Accounts Payable Advisory No. 44

… property leases and contracts originating in the Grants Gateway may also require vendors to accept ePayments. As … should ensure vendors are being paid by electronic payment where required. If a vendor is not receiving … whether: (i) agency staff selected a location with an ACH payment method on purchase orders and/or vouchers, (ii) …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments