Search
Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials have not implemented comprehensive procedures for managing, limiting, securing and monitoring user access. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Queensbury - Information Technology (2018M-224)
… securing and monitoring user access. Monitored compliance with the acceptable use policy, or developed a formal … disaster recovery plan. Local officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Jamesport Fire District - Gasoline Inventory (2019M-04)
… Determine if District officials adequately account for and safeguard the gasoline inventory. Key Findings The delivery and use of gasoline has not been monitored or reconciled … for gasoline purchases. Key Recommendations Monitor and reconcile gasoline delivery and usage. Follow the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-gasoline-inventory-2019m-04Town of Ossian – Tax Collector (2016M-364)
… October 6, 2016. Background The Town of Ossian is located in Livingston County. The Town, which has approximately 800 … limits. Key Recommendations There are no recommendations in this report. … The purpose of our audit was to verify the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Letchworth Central School District - Reserves (2018M-176)
… requirements and in a manner that benefits taxpayers. District officials disagreed with certain aspects of our … Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176DiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… Fund. Today, the state pension fund stands as a national model for accountability and transparency and has never been …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsLewiston-Porter Central School District - Payroll (2018M-246)
… [read complete report - pdf] Audit Objective Determine if the District accurately compensated employees. Key Findings … sheets, including overtime hours, are properly approved by the appropriate supervisor. Consult with legal counsel and … taken or plan to take corrective action. … Determine if the District accurately compensated employees …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Foreign Fire Insurance Report Filing
… of expenditures and balances relating to such monies with our office. Annual Report Form [pdf] For assistance with the completion of the annual report form, please call …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingCrown Point Central School District - Claims Auditing (2018M-76)
… Audit and approve claims before payment in accordance with New York State Education Law (Education Law). 1 District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Accounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial Operations (GFO) Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to Time …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleSouthwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the period July 1, … through July 11, 2016. Background The Southwestern Central School District is located in the Towns of Busti, Ellicott …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Tioga Central School District – Financial Condition (2015M-168)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May 5, 2015. Background The Tioga Central School District provides educational services for the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Oceanside Union Free School District – Professional Services (2016M-281)
… The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES purchase card charges were properly approved adequately supported and for valid purposes
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Schroon Lake Central School District - Claims Auditing (2019M-97)
… payment in accordance with New York State Education Law. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Taconic Hills Central School District – Financial Management (2019M-155)
… report - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain … Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund balance that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Town of Moriah - Cash Management (2019M-169)
… invested available funds in a financial institution with higher available interest rates, revenue would have … interest earnings. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169