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Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)

… network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, … disable any unneeded accounts. Preserve historical data from IT security awareness training to assess and provide …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and

State Agencies Bulletin No. 1982

… Purpose The purpose of this bulletin is to inform agencies of the 2022 New York State Paid Family … and the maximum weekly employee contribution for coverage to be 0.511% (0.00511) of employees’ weekly wage. The maximum … Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. … State Agencies Bulletin …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1982-2022-paid-family-leave-rate-increase

Shelter Rock Public Library District – Bank Reconciliations (2015M-249)

… Purpose of Audit The purpose of our audit was to examine whether Library officials ensured that bank … officials have not adequately segregated duties related to the preparation and review of review bank reconciliations. … official who is independent of the accounting functions to review the reconciliations. … Shelter Rock Public Library …

https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249

Lockport Public Library – Claims Processing (2015M-192)

… a school district public library that received its charter from the Board of Regents of the New York State Education … not routinely audit and approve claims prior to payment. From a sample of 30 claims, the Director signed checks for 29 …

https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192

City of Norwich - Emergency Medical Services Billing (2019M-112)

… billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical services provided. The EMS Department had 903 … the adopted rate schedule. Routinely reconcile billings to medical services provided. Consider addressing whether the …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)

… employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by … findings and indicated that they have taken, or planned to take, corrective action. … Determine whether eligible …

https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143

Charlotte Valley Central School District - Information Technology (2019M-27)

… IT control weaknesses were communicated confidentially to District officials. Key Recommendations Adopt and monitor … PPSI. Provide periodic IT security awareness training to personnel who use IT resources. District officials … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27

Suffern Central School District - Financial Condition (2019M-145)

… were overestimated by a total of $16.4 million leading to $13.1 million of the appropriated fund balance not being … trends or other identified analyses. Review reserves to evaluate if they are necessary and reduce unneeded reserve … findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145

Village of Gowanda - Sewer Financial Operations (2019M-199)

… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …

https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199

Kenilworth Fire District No. 2 – Financial Activities (2017M-17)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17

Village of Bloomingburg - Financial Operations (2019M-246)

… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246

Town of Randolph – Justice Court Operations (2021M-76)

… that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations … cases reports and compare computerized case information to manual case file information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76

Port Byron Central School District – Network User Accounts (2021M-119)

… officials did not establish written policies or procedures to add or disable user accounts. The District had a total of … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Establish written policies … our recommendations and initiated or indicated they plan to initiate corrective action. … Determine whether Port Byron …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119

Town of Rushford - Procurement (2020M-43)

… proposals (RFP) and/or the required number of quotes prior to being made. The Town’s procurement policy does not require … Revise the procurement policy or adopt written procedures to specify documentation requirements, including the … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether goods and …

https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43

Village of Canajoharie – Procurement (2015M-36)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement practices for the period … procurement policy. Village officials and employees failed to obtain quotes in accordance with the Village’s procurement … procurement policy and competitive bid laws are adhered to when purchasing goods or entering public works contracts …

https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36

South Orangetown Central School District – Network User Accounts (2022M-24)

… network user accounts were adequately managed. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials did not: Ensure … all departments. Always review all network user accounts to determine if they are needed Disable 30 of the 3,675 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Town of LaGrange – Financial Management (2023M-139)

… than $725,000.  As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance.  Develop, adopt and …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139

Comptroller DiNapoli Releases Municipal Audits

… a review of timecards for office staff and supervisors. In addition, village officials do not review the payroll … County) The board president did not publicly disclose, in writing, his deemed interest in the oral agreement between … clerk did not adequately support collections and the form of payment was not always recorded. … New York State …

https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund balance and have allowed unrestricted fund balance to exceed statutory limits for the past three fiscal years. … statutory limit each year during this period.   For access to state and local government spending and nearly 50,000 …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2

DiNapoli Announces Results of General Obligation Bond Sale

… basis over the life of the bonds. The bonds are scheduled to be delivered on March 15, 2018. The winning bids were as follows: Series 2018A Tax-Exempt Bonds to Wells Fargo Bank, National Association with a true … cost bid of 2.103999 percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of …

https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-sale