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Village of Arkport - Information Technology (2019M-203)
… Enter into a written agreement with the IT vendor for services provided to the Village. Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … computing environment, and stipulate who is responsible for monitoring all IT policies. Enter into a professional …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Village of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… adequate records and reports and cash was not safeguarded. The Treasurer paid bills without prior review and approval from the Company. The Directors did not submit an annual report on revenues and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesArkport Central School District – Network Access Controls (2021M-162)
… Key Findings District officials did not ensure that the District’s network access controls were secure. District … to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine … take corrective action. Appendix B includes our comment on the District’s response. … Determine whether Arkport Central …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Village of Suffern – Budget Review (B22-6-2)
… [read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide … an independent evaluation of the Village’s tentative budget for the 2022-23 fiscal year. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… policy. Key Recommendations Ensure quote documentation is obtained and retained as required. Ensure evaluations of …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesTown of Boylston – Procurement (2021M-56)
… to obtain purchases totaling $154,248. While the Board is required by New York State General Municipal Law (GML) to …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Town of Milo – Financial Condition (2020M-172)
… and capital plans. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of Worth – Audit Follow-Up (2014M-323-F)
… - pdf ] | [ read 2015 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fEast Rockaway Union Free School District – Extra-Classroom Activity Funds (2020M-85)
… ECA deposits were not always timely. Managing the finances of ECA activities is meant to be a learning experience for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/15/east-rockaway-union-free-school-district-extra-classroom-activity-fundsCity of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to … liquidate deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … to maintain fund balance at a reasonable level. Adjust the transfer from the Community Development Fund to accurately …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME … (HTFC). HTFC’s Office of Community Renewal receives federal funding from the U.S. Department of Housing and Urban …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityPort Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152OSC's Online Government Accounting Schools
… email [email protected] with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsDistribution of Utility Arrears in New York State
… incurred during the early months of the COVID-19 pandemic is a significant increase in the number of households in … impact of pandemic shutdowns took hold between March and June of 2020, customers in arrears jumped to 1.2 million and … utilities, Con Ed, serving much of New York City, has 30 percent of all residential customers, 32 percent of all …
https://www.osc.ny.gov/reports/distribution-utility-arrears-new-york-stateFocus on Facts
… Dashboards & Trackers Local Sales Tax Sharing in New York State Asylum Seeker Spending Report New York City … Insecurity (June 2024) The Concerning Growth of Hate Crime in New York State (August 2024) Oversight of Juvenile … 2024) Visit the reports page to view all reports. … A list of reports for Focus on Fact sheets …
https://www.osc.ny.gov/focus-onXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… XI.5 Purchase Authorizations for additional information). In addition, centralized and certain multi-agency contracts … the unspent balance of available program appropriations. In New York State, all appropriations are classified in one of the following four categories: STATE OPERATIONS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Oversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdfOversight of the Nourish New York Program (2022-S-33) 180-Day Response
To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response.pdf