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Carle Place Union Free School District – Network User Account Controls (2022M-121)
… use of its network and potential loss of important data. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsVillage of Dering Harbor – Payroll (2020M-78)
… Board did not require formal, written employment contracts to document terms of employment, job descriptions and … audit of claims to ensure payments for employee benefits have adequate supporting documentation. Village officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Kingston Housing Authority – Board Oversight (2020M-103)
… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Overview – Travel and Conference Expense Management
… with an overview of key elements that you should consider when developing or updating your travel and conference … with an overview of key elements that you should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewBerkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… and review the bookkeeper’s work. Ensure all disbursements have the President’s prior authorization and are adequately … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialWhite Plains City School District – Procurement of Professional Services (2014M-240)
… seek competition for professional services and did not have documentation to support why contract providers were … all professional service contracts. The District did not have adequate documentation to support the payment of certain …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mComptroller DiNapoli Statement on New Immigration Ban
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding President Donald Trump's latest Executive Order: "Today's Executive Order still cuts … P. DiNapoli said. "Immigrants are important to the fabric of our communities and the state's economy. Policies that …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the District did not receive about $68,200 for … year, officials did not file for reimbursements because a District-prepared cost-benefit analysis did not fully …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Village of Speculator – Financial Condition (2013M-381)
… Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through … budget estimates. Unplanned operating deficits have caused deficit fund balances in the water and sewer funds. … and sewer funds have negatively affected the general fund’s cash balance. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… and approved by OSC. A copy of a recommended signature page and the certification language required on each signature page is attached . The Comptroller approval may be in the … Signature of this Chapter, for additional information). Guide to Financial Operations REV. 03/23/2022 … Agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Had these services been claimed, the District could have realized revenues totaling $6,375. The District lacked … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Masonville Fire District – Financial Activities (2020M-165)
… including reviewing canceled check images, ensuring claims have adequate documentation, auditing claims before payment … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165State Comptroller Thomas P. DiNapoli Releases School District Audit
… could lose important data and suffer serious interruption in operations. District officials should have disabled 17 of … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditTown of Barker – Justice Court Operations (2016M-422)
… and the amount of fines and surcharges the Court may have collected. Both the Justice and the clerk have the ability to modify or delete adjudication information …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 31, 2016. Background The Village of Sandy Creek is located in Oswego County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Inlet Common School District – Claims Processing (2023M-180)
… claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not … processing duties. Consider discontinuing using a debit card for District purchases. Approve all claims before …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Tonawanda City School District - Procurement (2023M-108)
… to procure goods and services. Key Findings The Board of Education (Board) and District officials did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … 1, 2015 through December 31, 2016. Background The Village of Fayetteville is located in the Town of Manlius in Onondaga …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Corinth – Investment Program (2023M-146)
… legally permissible investment options, the Village may have earned an additional $148,755 in interest earnings. … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146