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Saratoga County Probation Department – Restitution Payments (S9-20-12)

… did not make reasonable efforts to locate victims. For example, 238 outstanding checks totaling $22,279 were not … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12

Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)

… or up to date. Loan repayments were not properly accounted for or deposited in a timely manner. Late fees were not … records. Ensure loan repayments are properly accounted for, received and deposited in a timely manner and late fees …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolving

Contract Advisory No. 29

… Rico and Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov References: Electronic Documents Submission System …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agency

Cazenovia Central School District – Financial Condition (2015M-327)

… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total $26.9 million. Key Finding …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327

Naples Central School District – Online Banking (2015M-143)

… of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, … The Board and District officials have established adequate online banking internal controls to ensure sufficient …

https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143

Accounts Payable Advisory No. 15

… and their original signatures. With the implementation of SFS, the AC852 should no longer be sent to OSC.  Instead, … unit must maintain, at a minimum, the original signatures of the Voucher Authorizer and department head or authorizing … (GFO),  Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizers

Henry Johnson Charter School – Financial Operations (2014M-214)

… was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. … during the 2013-14 fiscal year. Budgeted appropriations for 2013-14 were approximately $5.7 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Village of Pelham – Information Technology (2016M-410)

… sensitive data stored on Village computer systems for the period June 1, 2015 through August 11, 2016. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.9 …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410

Village of Old Westbury – Justice Court (2017M-64)

… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Fallsburg Central School District – Financial Condition (2014M-33)

… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33

Town of Kirkwood – Justice Court Operations (2016M-414)

… Purpose of Audit The purpose of our audit was to review the internal controls over the Justice Court's financial activity for the period January 1, 2015 through … and comparing this listing with the reconciled bank balance and money on hand. Follow up on all bail money held …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… internal controls over payroll and information technology for the period of July 1, 2012 through August 30, 2013. … who attend Grades 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)

… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory

Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)

… and an IT vendor were adequately supervised and monitored for the period July 1, 2011 through August 15, 2014. … approximately 34,000 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-center

Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)

… fund balance is in compliance with the Real Property Tax Law statutory limits and develop a formal plan to reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition

General Brown Central School District – Financial Condition (2014M-216)

… appropriations of fund balance and reserves while limiting tax increases, resulting in a deficit unrestricted fund …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216

Area #6 – Patch Management – Information Technology Governance

… are aware of these potential weaknesses, they can look for and exploit unpatched software. Additionally, when … technical support or bug and security fixes (patches) for those versions. Without ongoing updates, security …

https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-management

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Peconic Bay Community Preservation Fund (2023-MR-1)

… to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . Audit Objective  … from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)

… also ensured the debt service payments we reviewed were for legitimate CPF purposes and properly allocated. … receipted, deposited timely and intact, and accounted for. Of the 917 disbursements totaling $105 million paid …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23