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Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively … could have saved approximately $930,000 in energy costs for 2010. Key Recommendations Develop and implement a plan to reduce energy consumption. Retain energy usage data for all OCFS facilities so reduction achievements can be …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionVillage of Airmont – Claims Auditing (2024M-1)
… and determined that none of these claims were audited by the Board. In addition: One vendor was potentially …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Bergen – Town Supervisor (2024M-30)
… annually submit sufficient accounting records to the Board for audit and while he filed the AFR in a timely manner, it … provide sufficient accounting records to the Board for audit. Compare accounting records with monthly bank reconciliations. Obtain timely reimbursement for Library payroll expenditures. Town officials disagreed …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Montauk Union Free School District – Information Technology (2022M-137)
… is an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Kings Park Central School District – IT Asset Management (S9-22-13)
… response letter. … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Geneseo Central School District – IT Asset Management (S9-22-11)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Freeport Union Free School District – IT Asset Management (S9-22-10)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 43 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Norwich City School District – IT Asset Management (S9-22-18)
… inventory records contain all information as required by the Policy. Update inventory records to track the assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Afton Central School District – Fund Balance Management (2023M-18)
… balance. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … by approximately $2.9 million (17.5 percentage points) to $5.6 million (31.5 percentage points). The Board … costs for the issuance of bond anticipation notes (BANs) to purchase school buses. Key Recommendations Adopt realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingCopiague Fire District – Cash Disbursements (2019M-225)
… Limit claims paid before audit to those authorized by law and ensure they are presented for audit at the next …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request for proposals (RFPs) … documentation is maintained. Ensure a thorough audit of claims is conducted before authorizing payments. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsRome City School District – Multiyear Planning (2021M-144)
… (District) officials established comprehensive multiyear financial and capital plans. Key Findings Officials did not … schedules and conducted periodic building condition surveys but did not incorporate the information into a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Rockville Centre Union Free School District - School District Website (S9-19-28)
… did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original … the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Contract with Daytop Village, Inc. (Follow-Up)
… and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by … its fiscal responsibilities under the contract and as a result, OASAS paid Daytop $11.5 million more than it was …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-follow