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Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… to April 30, 2013. Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk … Village of Westhampton Beach Internal Controls Over Information Technology 2013M173 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1946
… of this bulletin is to request verification of the agency address to be displayed on Employee Form W-2 for Tax Year … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency … should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , correct agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxDiNapoli: State Tax Revenues Down $767 Million in May
… global pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly … assistance spending through May totaled $17.9 billion, $1.4 billion less than the state Division of Budget (DOB) … Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayTown of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Jericho Union Free School District – Financial Management (2016M-328)
… fund each year. The funding level for the retirement contribution reserve appears unreasonable based on current … and ensure that the funding levels for the retirement contribution reserve are reasonable, and take appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Charter School of Educational Excellence – Information Technology (2023M-174)
… – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured … personally identifiable information (PII), and that the School could suffer a serious interruption to operations … Determine whether the Charter School of Educational Excellence School Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Comptroller DiNapoli Releases School Audits
… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsPort Jervis City School District – Financial Condition (2022M-152)
… million of fund balance that was not used. As of June 30, 2021, maintained a recalculated surplus fund balance totaling … another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Copiague Fire District– Mechanic Shop Operations (2021M-93)
… Shop and equipment for personal business. We observed the senior mechanic fixing six privately-owned vehicles during … on some of these days. Over a 34-month period, the senior mechanic was paid $40,971 in overtime. The Board also provided the senior mechanic with a vehicle for personal use as a fringe …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… had calculation errors totaling $1,629. One former employee, as well as the estates of three former employees …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive … building exemptions. As a result, the property owner incorrectly received $15,231 in tax reductions. … buildings were not supported. As a result, the property owner may have incorrectly received $80,126 in tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … The purpose of our audit was to review the Boards oversight of selected financial …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Continuity of Operations Planning (Follow-Up)
… sectors. Further, the Division has supported agencies’ COOP efforts through workshops, presentations, and hands-on … they had incorporated certain essential features of the COOP best practices endorsed by the Division. We also identified some opportunities for improvements to COOP practices that would enable the agencies to handle …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followLehman College – Controls Over Bank Accounts (Follow-Up)
… issued April 21, 2016, found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followEffectiveness of the Information Technology Transformation (Follow-Up)
… four recommendations included in our initial audit report, Effectiveness of the Information Technology Transformation ( … of Interest Office of Information Technology Services: Effectiveness of the Information Technology Transformation ( … four recommendations included in our initial audit report Effectiveness of the Information Technology Transformation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followMiddle Island Fire District – Budgeting Practices (2013M-93)
… in the format prescribed by OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating … the District’s budget document. Develop budget estimates on reasonable assumptions using historical trends and/or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Generic PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsKendall Central School District – Capital Project (2017M-194)
… residents were not properly informed prior to voting on a proposition for a District-wide capital improvement … Recommendations Provide voters with specific information on what will be included in proposed capital projects, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Cost-Saving Ideas: School District Auditing – External Auditor
… on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We … provide an affirmative statement that the individual or firm is independent of the district as defined by Generally … deputy claims auditor The district’s internal auditor Any firm or individual whose hiring would result in a conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditor