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City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196City of Watertown – Sexual Harassment Prevention Training (S9-23-3)
… and reliable records. City officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/city/2023/09/01/city-watertown-sexual-harassment-prevention-training-s9-23-3East Irondequoit Central School District – Sexual Harassment Prevention Training (S9-23-18)
… members completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/east-irondequoit-central-school-district-sexual-harassment-preventionPrivate Equity
… Private Equity Co-Investment Program 540 Madison Ave, 21st Floor New York, NY 10022 (646) 507-5927 www.farolam.com Leadership: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityElba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Multiple Dwelling Property Inspections (2018-MS-1)
… Audit Objective Determine if municipalities are utilizing resources to perform FSPM inspections of residential … 59 percent of the PM inspections and 51 percent of the FS inspections were not performed. White Plains, Schenectady …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1The New York State Procurement Integrity Act
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actPeekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Village of Bloomingburg - Financial Operations (2019M-246)
… did not adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The … accounting records. The Treasurer did not file Annual Update Documents (AUDs), which are the annual financial … records and reports. Ensure AUDs are filed timely. Village officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… The following supplemental information is available to provide further details on statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-informationIroquois Central School District - Financial Management (2018M-102)
Iroquois Central School District Financial Management 2018M102
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Hoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… that the required annual financial reports are filed in a timely manner. Ensure that written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mTown of Southold – Sexual Harassment Prevention Training (S9-23-10)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10Otego-Unadilla Central School District – Information Technology (2021M-178)
… Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District computerized data was safeguarded through training, monitoring user … Board and District officials did not ensure computerized data was safeguarded. In addition to sensitive IT control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Milford Central School District – Fund Balance Management (2022M-94)
… the projected unused appropriated fund balance of $720,000 is added back, the recalculated surplus fund balance exceeded … policy. Key Recommendations Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTown of Tully – Justice Court Operations (2021M-10)
… Tully Town Justices provided adequate oversight of Justice Court Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10City of Peekskill – Information Technology (2020M-164)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive IT … plan. Provide periodic IT security awareness training to all employees who use IT resources. District officials … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164