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Montauk Union Free School District – Information Technology (2022M-137)
… the plan and could not provide a reasonable explanation for failing to do so. Key Recommendations Periodically review …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… IT controls over network user accounts. In addition to sensitive IT weaknesses communicated confidentially, … District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops … (SLA) with each of the District’s IT service providers to clearly identify the IT services and providers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsVillage of East Hampton – Information Technology (2015M-187)
… generic user accounts and provided excessive access right to the financial and real property tax software. The …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR SERVICES … impose additional burdens upon both the NFP and the State. For the NFP, financial strain is placed on their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… complete report - pdf ] Audit Objective Determine whether Ripley Central School District (District) payroll payments … were not properly reviewed or approved, as required. In addition, the payroll clerk (clerk) did not deduct a total …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Transportation – 2021 Financial Condition Report
… Highway Conditions Have Slightly Improved in the Past Year … responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway … * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, all bridges where the owner is …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured … District’s response letter. … Determine whether Greenwood Lake Union Free School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsVillage of Watkins Glen – Justice Court Operations (2021M-146)
… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … action. … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is … property taxes and State aid. Key Findings The Board needs to improve its oversight of the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Asset Forfeiture Escrow Fund
… by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on … Annual Reporting Requirement GML Section 6-v requires the chief fiscal officer of a village, town, county or city, at the …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… if job creation and retention expectations were not met. Six businesses self-reported they did not meet job … a total of 24 jobs and seven businesses self-reported they met or exceeded job creation and retention goals by a total …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingHolland Central School District – Claims Audit (2021M-210)
… As a result, there is an increased risk that improper or unsupported payments could be made and not be detected and … supporting documentation such as itemized invoices or detail of services provided. Further, the Board did not … and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… Employee fringe benefit and indirect costs are permissible charges to federal grants. At the … Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs Automation of this Guide for more information. Guide to … REV. 02/01/2022 … Employee fringe benefit and indirect costs are permissible charges to federal grants …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsState Comptroller DiNapoli Releases School District Audits
… officials did not follow their investment policy. As a result, officials did not maximize interest earnings for … Auditors determined officials did not develop and manage a comprehensive investment program. Auditors also found … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsNorth Shore Public Library – Financial Condition (2013M-344)
… July 1, 2012 through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and … to budget amounts and a fund balance projection. … North Shore Public Library Financial Condition 2013M344 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets were adequately … on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not provided Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Copenhagen Central School District – Financial Condition (2016M-142)
… in the adopted budgets by an average of about $947,000 or 9 percent over the past three years. As a result, $724,000 or almost 90 percent of the appropriated fund balance was not … 2014-15. The Board has not developed multiyear operational or capital plans to address excess fund balance and future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. Background The North Merrick Union Free School District is located in the … authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Town of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … reconcile control accounts with billing records. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167