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Greenwich Central School District – Claims Auditing (2016M-37)
… Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Accounts Payable Advisory No. 65
… in special circumstances such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Lackawanna City School District - Contractual Services (2019M-23)
… written agreements. Key Recommendations Ensure claims for payment from service providers are sufficiently itemized and … and thorough review of invoices to ensure claims for payment are in accordance with written agreements. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Homeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfOversight of Transportation Services and Expenses (2021-S-1) 180-Day Response
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1-response.pdfPark Accessibility for People With Disabilities (2021-N-7) 180-Day Response
To determine if New York City Department of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period from January 2015 to October 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n7-response.pdfMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41)
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41.pdfOversight of Child Protective Services (2021-S-17) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child abuse or maltreatment, and ensures compliance with relevant laws, regulations, and procedures to promote the safety and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s17-response.pdfOversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdfPort Byron Central School District – Network User Accounts (2021M-119)
Determine whether Port Byron Central School District (District) officials ensured network user account controls were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/port-byron-2021-119.pdfOnteora Central School District – Procurement and Claims Auditing (2021M-216)
Determine whether Onteora Central School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/onteora-2021-216.pdfAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
Determine whether West Canada Valley Central School District (District) officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and proper.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/west-canada-valley-2021-41.pdfMillbrook Central School District – Information Technology – User Accounts (2021M-48)
Determine whether Millbrook Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/millbrook-2021-48.pdfCompliance With Executive Order 95 (Open Data) (Follow-Up) (2021-F-11)
To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f11.pdfRipley Central School District – Payroll and Leave Accruals (2021M-53)
Determine whether Ripley Central School District (District) payroll payments and leave time accruals were accurate, properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ripley-2021-53.pdfWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/washington-co-ldc-2021-57.pdf