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Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to properly administer some aspects of the grants and may have to pay for a required audit because the developer has failed to do so. The Board relied on the developer’s consultants to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or … No periodic inventory checks were performed, and officials do not know the last time they performed one. Key …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedTown of Portland – Water Operations (2017M-45)
… production. Inaccurate master meters and customer meters have contributed to the unaccounted-for water. The Town is … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Livonia Central School District – Software Management (2016M-293)
… million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … applicable licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lindenhurst Union Free School District – Credit Cards (2016M-179)
… with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… for 9 years without seeking competition. When officials do not seek competition, there is less assurance to taxpayers … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Artificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate governance … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to … the NYC Office of Technology and Innovation (OTI). At that time, AMPO had not established policies and protocols to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceSecurity Self-Assessment: Questions – Information Technology Governance
… of training: Who attended the training? 2b Have all officers and employees with access to personally … Contracts and Service Level Agreements for IT Services 4a Do contracts and SLAs for IT services specify the level of … created for each user where applicable? Yes No N/A 7c Do any accounts exist that cannot be tied to an authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsOpinion 91-30
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the procurement of contracts with the town would have a prohibited conflict of interest if the town purchases … a result of the contract and the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Enforcement of Article 19-A of the Vehicle and Traffic Law
… motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the … 2018. Background In 1972, a tragic school bus and freight train collision near Congers, New York, involving bus driver …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawDrug Management and Disposal
… pharmaceuticals in the environment and water resources have had biological consequences (e.g., mutations of fish). … has not measured public awareness, nor is it mandated to do so. The Department has engaged in other initiatives, … properly disposing of drugs. Common reasons why entities do not operate collection boxes include the cost of the box …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalAdministration and Monitoring of Financial Assistance to New York City Businesses
… employment opportunities. Key Findings NYCIDA did not have policies and procedures in place that address factors … analyses. For 15 of the 17 projects, either NYCIDA did not do an analysis or the analysis was done incorrectly. For the … penalty clauses that reduce benefits to projects that do not create the anticipated number of jobs. Revise the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesOpinion 88-44
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … employee of the firm and that his duties with the firm do not require him to work within the town. You further state … of such contract and (2) the duties of such employment do not directly involve the procurement, preparation or …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Town of Johnstown - Fuel Inventory (2019M-178)
… - pdf] Audit Objective Determine whether Town officials have adequate controls over the Town’s fuel inventory. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, … corrective action. … Determine whether Town officials have adequate controls over the Towns fuel inventory …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178View and Update Your Beneficiaries
… When you became a NYSLRS member you should have named a beneficiary or beneficiaries …
https://www.osc.ny.gov/retirement/members/view-and-update-your-beneficiariesDiNapoli Releases Municipal Audits
… Over Financial Operations (2013M-340) County officials have not ensured that the department account clerks’ … money retained in a victims’ trust fund, officials have not disbursed these funds in a timely manner. Town of … – Water Accountability (Wyoming County) Town officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Canandaigua City School District , Fonda-Fultonville Central School District , …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Key Findings The Company’s Constitution and by-laws have not been updated since 1978 and do not include authorization for the compensation currently … other than the Treasurer. Adequate internal controls have not been established over fundraising activities. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205State Agencies Bulletin No. 278
… 2001 Effective Date September 11, 2001 Background Agencies have requested that earn codes be established to facilitate … overtime specifically related to these events, two codes have been created. If agencies do not need to track expenditures separately, or if they have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/278-tracking-expenditures-related-overtime-worked-due-events-september-11