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Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved … The objective of our examination was to determine whether the Property Tax Freeze Credit PTF Credit payments approved …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfNorth Salem Central School District – Network User Accounts (2022M-140)
… user accounts were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) … should have: Developed procedures for granting, changing and disabling network user accounts. Ensured IT staff …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Chappaqua Central School District - Fixed Assets (2022M-186)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… adequately managed nonstudent network user accounts and developed and adopted an information technology (IT) contingency plan. … user accounts or develop and adopt an IT contingency plan. In addition to finding sensitive IT control weaknesses, which …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andEast Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
… report – pdf] Audit Objective Determine whether East Williston Union Free School District (District) officials … audit school district East Williston …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/east-williston-union-free-school-district-management-nonstudent-networkThousand Islands Central School District – Financial Management (2022M-201)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… requirements of the program for married couples and family members employed by the District . For the 2021 … Key Recommendations Perform a cost-benefit analysis and review the District’s eligibility requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District … with BOCES to develop a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… officials secured user account access to the network and shared network folders to help safeguard personal, private … adequately secure user account access to the network and shared network folders to help safeguard PPSI. As a result, … folders. In addition to sensitive information technology (IT) weaknesses communicated confidentially to officials, we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andBurnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… did not return forfeited funds totaling $25,701 to the District, as required. Because officials did not … agreement. Annually reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. Establish written procedures for monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… complete report – pdf] Audit Objective Determine whether the Gorham-Middlesex Central School District (District) … online banking users’ access and permissions. Officials at the District also did not monitor online banking transactions. As a result, the risk that the District may become the victim of a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Montauk Union Free School District – Information Technology (2022M-137)
… (District) officials secured access to the network and financial application and developed an information technology (IT) contingency … be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Huntington Union Free School District – Online Banking (2022M-178)
… ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and District officials did not meet all the requirements of General Municipal Law Section 5-A and must improve controls over online banking to ensure these …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… School District (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on … Key Findings District officials did not monitor employee compliance with the acceptable Internet use policy on the … employee Internet use on District computers and enforce compliance with the AUP. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Pine Bush Central School District – IT Asset Management (S9-22-21)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21DiNapoli Urges State to Improve Nursing Home Equipment Inspections
… DOH is responsible for ensuring nursing homes are in compliance with federal and state regulations designed to … York state. The agency assesses and certifies nursing home compliance through unannounced, on-site inspections, commonly …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Florida Resident For Stealing $275k in NYS Pension Benefits
… July 2014, these benefits were deposited into a joint account held by the defendant and his mother. After his … $276,721.24. Eletz accessed these funds from the joint account and liquidated all but $1,801.08 of the pension …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-275k-nysState Comptroller DiNapoli Releases Municipal Audits
… , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits