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Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that … found that officials did not: Develop written procedures for granting, changing and disabling user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Evans – Employee Benefits (2024M-53)
… properly supported or approved. We reviewed leave records for 27 of the Town’s 80 employees and determined that 373.5 … by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling … to a variety of factors including a decentralized process for maintaining leave records and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Montauk Union Free School District – Information Technology (2022M-137)
… be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review … action. Appendix B includes our comment on an issue raised in the District’s response letter. … audit school montauk …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Brentwood Union Free School District – Information Technology (2023M-83)
… computerized data was not adequately safeguarded. In addition, the District has an increased risk that the … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that we … determined were not needed. Establish written procedures for granting, changing and disabling network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an … to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… internal controls over cash receipts and disbursements for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population of 630 residents. The … Thoroughly document the annual audit process in the Board minutes. … Town of Bovina Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Travel Advisory No. 17
… such as COVID-19 testing and vaccination sites. In such circumstances, if the employee requests a per diem … the employee declined the meal provided at the site. In accordance with the OSC Travel Manual , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesWayne County Probation Department – Restitution Payments (S9-20-6)
… always make reasonable efforts to locate victims promptly. In addition, officials did not maintain a complete list of … Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide … Appendix B includes our comments on issues raised in the County’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… limited. The Supervisor did not: Properly record revenues in the accounting system, prepare bank reconciliations or … by New York State General Municipal Law (GML) Section 30. In addition, the 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … taking additional steps to increase physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… parking space and an accessible route with openings in the pavement no larger than one half inch. 11 components … taking additional steps to increase physical accessibility for the 66 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45Putnam County – Probation Department Collection of Revenue (2014M-5)
… the Probation Department’s revenue collection process for the period January 1, 2012 through October 16, 2013. … Key Recommendation There are no recommendations in this report. … Putnam County Probation Department …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Dover Union Free School District - Information Technology (2018M-112)
… access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, entertainment and … officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Port Jefferson Union Free School District - Claims Processing (2018M-055)
… $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited … established and implemented a well-designed system for processing claims, there were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055CUNY Bulletin No. CU-171
… PP 26C Agency Procedures Agencies must submit the payment for the CUNY Retirement Incentive using the Department ID employee retired from. This payment is made in the Time Entry panel using the code REI. Earns Begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-171-cuny-retirement-incentive-classified-staffState Agencies Bulletin No. 956
… Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) … OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseGlens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177CUNY Bulletin No. CU-716
… Benefits Program are affected. Effective Dates Effective in paychecks dated August 12, 2021 for current and lag employees. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changes