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Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… in a classroom and did not track or monitor who accessed the equipment. We also observed obsolete unused IT equipment … or sensitive information, or unauthorized access to the network. Key Recommendations Ensure IT asset inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Dundee Central School District - Information Technology (2018M-74)
… complete report - pdf] Audit Objective Determine whether the Board and District Officials ensured District information … IT security awareness training for District employees. In addition, sensitive IT control weaknesses were … our recommendations and indicated they are in the process of taking corrective action. … Dundee Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Accounts Payable Advisory No. 53
… Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSouthern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… 30,000 customers of its member municipalities. Per this agreement, the Commission is governed by a 10-member Board of Commissioners, with each member municipality being entitled to two seats. Key Finding …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsCost-Saving Ideas: Legal Requirements
… General Municipal Law (GML) Section 10 requires the designation of one or more "banks" or "trust companies" for deposit of … local government to authorize the receipt of check images in lieu of cancelled checks. Banking Law Section 96-d allows …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-legal-requirementsErie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, … system of controls but did not document the system in a written policy. Key Recommendation Adopt written …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, … accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 (95 percent) were not … treasurer. No profit and loss statements were prepared. In addition, while ECA clubs provide schools with the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activitySaratoga Springs City School District – Procurement (2023M-25)
… take corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Windsor Central School District – Fuel Controls (2022M-133)
… established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was … did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written policies … fuel stored in the District’s 10,000-gallon storage tank. Without adequate controls over fuel, the District’s risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Brighton Central School District – IT Asset Management (S9-22-6)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Horseheads Central School District – Network Access Controls (2021M-127)
… School District (District) officials ensured network access controls were secure. Key Findings District officials … Paid BOCES more than $2 million in the 2019-20 fiscal year for IT services but did not enter into a service level agreement (SLA) to clearly identify BOCES responsibilities and services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The … Board did not formally approve the health insurance opt-out program and the leave benefits for maintenance employees. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72State Agencies Bulletin No. 1981
… agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . … regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1981 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial … 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityVendor File Advisories
… View Vendor File Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisoryContract Advisories
View Contracts Payable Advisories issued by the Comptrollers Office
https://www.osc.ny.gov/state-agencies/advisories/contract-advisoryAccounts Payable Advisories
… View Accounts Payable Advisories issued by the Comptrollers Office …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisoryRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… the fixed asset report to the IT inventory list, follow up on any discrepancies and update inventory records … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment