Search
Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… ). Background Our initial report, issued on July 29, 2011, determined that while Transit has a number of policies … budgets, and unproductive time associated with the late starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about diversions, shuttle bus service was not planned using …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualState Agency Small-Dollar Purchases (Follow-Up)
… Purpose To determine the extent of implementation of the three … which was issued on September 9, 2010, our objectives were to determine the extent to which State agencies process small-dollar transactions … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… recommendations included in our initial audit report, Vehicle and Heavy Equipment Purchase Program ( Report … In addition, the Port Authority included funds for vehicle and equipment rentals in its annual Purchase Program. … Audit/Report of Interest Long Island Power Authority: Vehicle Acquisition, Use, and Disposition (2006-S-114) …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followMarion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Beacon City School District -- Budget Review (B6-15-4)
… 2015-16 fiscal year. Background Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt … deficit in the District’s general fund as of June 30, 2005. Local Finance Law Section 10.10 requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… to determine if they needed to be disabled. As a result, we identified the following unneeded network user accounts: …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationMontauk Union Free School District – Information Technology (2022M-137)
… be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… establish adequate IT controls over network user accounts. In addition to sensitive IT weaknesses communicated … a half million dollars was paid to IT service providers. In addition, because officials did not develop a written IT … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsDiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. … State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… report – pdf] Audit Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees … audit charter school brighter choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Scio Central School District – Capital Assets (2024M-45)
… key information such as the initial cost, current value, salvage value or the individual assigned custody of the asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Contract with Daytop Village, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, Inc. (Report 2008-R-1). Background The … the extent of implementation, as of October 2012, of the three recommendations included in our initial report. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Suffern – Budget Review (B23-6-2)
… estimate the total 2023-24 collections for water and sewer rent revenues will be approximately $2.08 million and $2.47 … and approximately $448,000 less than budgeted for sewer rent revenues. The Village’s tentative budget includes a tax … Further review the reasonableness of the water and sewer rent revenue estimates before adopting the budget. Be mindful …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements totaling $39,038 were not recorded in the accounting records and eight disbursements totaling … support documentation and were not Board approved. In addition, bank reconciliations for 15 of the 36 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial condition of the water and sewer funds
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Copiague Fire District – Cash Disbursements (2019M-225)
… Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225