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Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfMadison County - Claims Audit and Payment Process (2019M-142)
Determine whether internal controls over the claims audit and payment process were adequately designed and operating effectively.
https://www.osc.ny.gov/files/local-government/audits/pdf/madison-2019-142.pdfNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-colonie-2019-144.pdfPawling Central School District - Budgeting Practices and Reserves (2020M-4)
Determine whether the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/pawling-2020-04.pdfState Agencies Bulletin No. 1421
… from the receiving financial institution will not receive a check to replace the returned direct deposit until … Therefore, the checks will not be available to process a Report of Check Returned for Refund or Exchange ( AC-230 ) until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1421-direct-deposit-returns-and-reversals-during-statewide-financial-systemWatervliet City School District – Information Technology (2021M-34)
… the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested accessed nonbusiness websites …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did … contracts and price comparisons. Ensure compliance with all DASA requirements. School officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allChittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155State Agencies Bulletin No. 980
… Payroll Bulletin No. 980 regarding the payment of Public Employee Federation (PEF) April 1, 2010 raises has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/980-april-1-2010-salary-increase-employees-represented-public-employeesOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… services provided totaling $65,254, which resulted in the District not realizing $32,627 in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely manner, necessary documentation requirements were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Vendor File Advisory No. 12
… Vendor Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct vendors to use the Vendor Self-Service Portal to update their legal name, contact(s), address(es), and …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationUnclaimed Funds Survey
… please contact us . … We welcome your comments about the Unclaimed Funds website …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyAdirondack Central School District – Information Technology (2022M-61)
… are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Bradford Central School District – Online Banking (2022M-102)
… [read complete report – pdf] Audit Objective Determine whether … Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Accounts Payable Advisory No. 59
… XII, Section 5.I – Prompt Payment Interest Calculations and the Prompt Payment Interest Calculator . … The Prompt …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/59-prompt-payment-interest-calculator-toolIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and disposed inventory list, we reviewed 254 and found 195, (77 percent), were not … were not recorded or available. See Appendix A for a list of missing assets. Key Recommendations The report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringHerkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… corrective action. Appendix D includes our comment on an issue raised in HCIDA’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectState Agencies Bulletin No. 1734
… agencies that OSC will be unable to print checks for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS blackout period Affected Employees Employee whose direct deposit is returned from their financial institution for any reason, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsStockbridge Valley Central School District - Information Technology (2019M-13)
… information technology (IT) policies and procedures to adequately safeguard personal, private and sensitive … officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were communicated confidentially to District officials. Key Recommendations Monitor employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019m