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Sullivan County Community College – Information Technology (2017M-123)
… Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. … that were no longer needed were not disabled or removed and the Board did not establish policies and procedures … notifications and disaster recovery plans. Server room equipment is not adequately protected. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
Determine whether Hastings-on-Hudson Union Free School District (District) officials ensured that unneeded network user accounts were disabled timely.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hastings-on-hudson-union-free-school-district-2023-104.pdfTully Central School District – Network Access Controls (2021M-138)
Determine whether Tully Central School District (District) officials ensured network access controls over non-student user accounts were secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tully-2021-138.pdfOpinion 89-20
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Initially, we note that it is our policy not to render opinions to officials of one municipality with respect to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 2000-24
… villages) POLICE AND POLICE PROTECTION -- Contract for (between two non-contiguous villages) VILLAGES -- Police … agreement pursuant to General Municipal Law, article 5-G for the provision of police protection as a joint service. … to General Municipal Law, article 5-G (§119-m et seq.) for the joint provision of police protection. General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Village of Bainbridge – Financial Operations (2014M-227)
… over the water and sewer receipt process for the period June 1, 2012 through May 31, 2014. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined in Chapter II New York State Financial … The scope of the Statewide Financial System includes the last …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… School (School) officials ensured network and financial software access controls were adequate. Key Findings School officials did not ensure that network and financial software access controls were adequate. As a result, data and … Officials did not adopt adequate network and financial software policies, establish an IT contingency plan, or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Department of Civil Service. Our audit covered the period January 1, 2014 through June 30, 2018. About the Program The New York State Health Insurance … and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceWest Islip Union Free School District – Financial Management (2022M-40)
Determine whether the West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/west-islip-2022-40.pdfVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… of the cash deposit and a justification as to why there is no alternative. Cash deposits received by Treasury without … State Taxation & Finance Division of Treasury - Accounting PO Box 22119 Albany, NY 12201-2119 Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… management coordination left people living in group homes at risk during the onset of the COVID-19 pandemic, … management coordination left people living in group homes at risk during the onset of the COVID19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOpinion 89-48
… Duties (custody of bonds to discharge liens executed under Lien Law, §37) LIEN LAW, §37: Bonds executed to the county clerk pursuant to Lien Law, §37 to secure payment of any judgments which might …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of Educational Excellence is a public school, located in the City of Yonkers, that is not under the control of the … did not seek competition for approximately $6.8 million in project-related expenses for the Middle School project. …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Massachusetts and New Jersey. In FFY 2023, total U.S. tax revenues decreased by 9.3 percent, more than overall … as in FFY 2022). The national average was $1.32. New York's balance of payments was $912 per capita, ranking it 42 nd … excise taxes, which are primarily imposed on production, sale or consumption of fuel, tobacco and alcohol products, …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Crown Point Central School District - Claims Auditing (2018M-76)
… Crown Point Central School District Claims Auditing 2018M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The five recommendations included … recommendations to the Department of Health (Department) and one to the Governor. About the Program Due to the highly …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. … Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The … or monitored. The Treasurer did not maintain accurate accounting records or prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdf