Search

Internal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response

To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdf

All-Agency Contract Evaluation System (2019-S-14) 180-Day Response

To determine whether Metropolitan Transportation Authority Capital Construction is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contract Evaluation review process and taking action where performance ratings are less than satisfactory.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14-response.pdf

Windsor Central School District – Fuel Controls (2022M-133)

Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/windsor-central-school-district-2022-133.pdf

All-Agency Contract Evaluation System (2019-S-14)

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s14.pdf

Cyber Incident Response Team (2020-S-58)

To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdf

Cyber Incident Response Team (2020-S-58) 180-Day Response

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdf

Pearl River Union Free School District – Fixed Assets (2022M-126)

… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of fixed assets reviewed totaling … Ensure that: The inventory list is accurate and up-to-date. All fixed assets on the inventory list are …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126

Penfield Central School District – Procurement (2022M-76)

… accordance with District policies, statutory requirements and good business practices. Key Findings District officials … accordance with District policies, statutory requirements and good business practices. District officials could not … for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled $802,000. …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Liberty Central School District – Information Technology (2022M-73)

… did not: Disable unnecessary network user accounts. As a result, the District’s risk of a system compromise is … (IT) contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor … Ensure the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Adirondack Central School District – Information Technology (2022M-61)

… an IT contingency plan. Therefore, a cyber incident could result in the loss of data and serious operational …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61

City of Troy – Budget Review (B19-5-8)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …

https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8

City of Newburgh – Budget Review (B19-6-11)

… not cover unexpected expenses if these funds are used to pay underestimated police and overtime costs. Under the …

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11

Watertown City School District – Procurement (2021M-176)

Determine whether Watertown City School District District officials sought competition for the purchase of goods and services not subject to competitive bidding

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176

Whitesville Central School District – Information Technology (2021M-22)

Determine whether Whitesville Central School District District officials adequately secured access to the network and information systems

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)

… claims totaling $3.9 million. The Board did not develop an online banking policy or procedures to verify that … and approval prior to payment. The Board should develop an online banking policy. District officials generally agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursements