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Otego-Unadilla Central School District – Information Technology (2021M-178)
… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… IT control weaknesses were communicated confidentially to officials. Key Recommendations The Board should: Adopt … with the IT vendor. Provide IT security awareness training to personnel who use IT assets. District officials generally … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether Cayuga …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyXI.18 Overview – XI. Procurement and Contract Management
… various legislative requirements impacting New York State procurement processes. Legislative requirements with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… 230 charges had one or more exceptions that could have led to potentially inappropriate card use, including: … $38,000 in charges were not properly approved prior to the card being used. Approximately $12,000 in charges did not have adequate support to show what was purchased. District officials also could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mYork Central School District – Network Access Controls (2022M-93)
… District officials did not comply with Board policy to ensure adequate network access control procedures were … the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were communicated confidentially to officials. Key Recommendations Ensure officials enforce …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… did not adequately monitor sales tax exemptions claimed by project owners. One project exceeded its authorized exemption amount by $6,155, and the Board and officials were unaware that two … Ensure project application information is supported by adequate documentation and complete CBAs before approving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… or seek competitive bids for goods and services from five vendors totaling $273,497. Did not obtain written quotes for eight purchases totaling $113,399. Paid 113 food and beverage receipts totaling $3,814 without adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105Report Types – Enhanced Reporting
… and the enroll/job report. You use the regular report to send us employee payroll information on a regular basis. … also submit an adjustment report separately if you need to correct previously reported data. Rev. 2/23 … Three …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-typesTax Cap Compliance
… data [pdf] Education Law 2023-b [pdf] Contact Call our Help Line at 1-866-321-8503 or (518) 408-4934: Technical …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Spencer-Van Etten Central School District – Information Technology (2021M-155)
… have generally taken adequate steps towards helping to ensure computerized data was safeguarded through managing … and audit recommendations were communicated confidentially to officials. District officials agreed with our audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mBemus Point Central School District - Capital Projects (2019M-212)
… officials could have presented the capital project to the voters in a more transparent manner. The Board did not … Present the capital project plan transparently to voters. Properly approve all change orders and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … system entries were not adequately supported or approved by supervisors. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… in a timely manner and audited, as required, prior to payment. We reviewed 680 credit card and purchase card … exceptions: 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. 355 charges … Key Recommendations We provided nine recommendations to help District officials improve the District’s credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Broadalbin Youth Commission - Financial Operations (2018M-19)
… municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately … and have initiated, or indicated they planned to initiate, corrective action. … Broadalbin Youth Commission …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Lewiston-Porter Central School District - Payroll (2018M-246)
… sheets, including overtime hours, are properly approved by the appropriate supervisor. Consult with legal counsel and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mHamburg Central School District - Continuing Education (2019M-11)
… education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations Segregate … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11