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Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide proper … accounting records. Town officials generally agreed with our recommendations and stated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03City of Middletown - Water System Cybersecurity (2019M-22)
… water system devices. Officials did not provide employees with IT security awareness training. In addition, sensitive … to City employees at least annually. City officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Cazenovia Central School District - Information Technology (2019M-46)
… to officials. Key Recommendations Provide employees with periodic cybersecurity awareness training. Adopt … and collected by the District. District officials agreed with our recommendations and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/cazenovia-central-school-district-information-technology-2019m-46Hamburg Central School District - Information Technology (2019M-10)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Evans-Brant Central School District - Information Technology (2019M-121)
… Personal Internet use was found on computers assigned to four employees who routinely accessed personal, private … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Provide periodic … Provide adequate oversight of employee Internet use to ensure it complies with Board policies and regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … the Town Assessor is properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Poland Central School District - Claims Audit Process (2018M-214)
… which bypass the claims audit process, we found that District officials established effective claims processing … purposes and audited and approved before payment. District officials made 36 debit card purchases totaling … Key Recommendations Discontinue the use of the debit card. District officials generally agreed with our recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… information (PPSI)1 maintained on the District’s financial server was adequately protected from unauthorized access, use …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyBath Central School District - Online Banking (2018M-79)
… to online bank accounts was limited or provide users with cyber security training. In addition, sensitive … Obtain adequate bank agreements and become familiar with them. Adopt online banking policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Frontier Central School District - Procurement of Professional Services (2018M-98)
… Audit Objective Determine whether the District procured professional services in accordance with Board policies and … developed adequate written procedures for procuring professional services. The District selected and paid nine professional service providers $466,960, but could not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Scottsville - Financial Management (2018M-75)
… supported, for valid Village expenses and in compliance with required statutes and policies. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Gloversville Enlarged School District - Claims Auditing (2019M-244)
… and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… was used to process 510 financial transactions after her resignation. School officials did not adopt IT policies or a …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Franklin County – Procurement (2016M-366)
… County did not procure professional services in accordance with the County’s purchasing policy. Documentation was not … officials procure professional services in compliance with the County’s purchasing policy. Ensure that the …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … officials procured goods and services in accordance with GML and the District’s purchasing policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overPanama Central School District – Financial Management (2016M-271)
… Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Little Falls City School District – Leave Accruals (2016M-64)
… July 1, 2014 through December 31, 2015. Background The Little Falls City School District is located in the City of Little Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The … Little Falls City School District Leave Accruals 2016M64 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Opinion 94-32
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages … award program established for the village fire department in the event that the fire department ceases to provide … authority for a village to transfer its responsibilities in connection with a service award program to a fire company. …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan … her ordinary living expenses. In September 2018, an NYU program director confronted TAPPE about the payments being … the case to the Manhattan D.A.’s Office for prosecution. Assistant D.A.s Adam Maltz and Jaime Hickey-Mendoza are …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35m