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Overview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has … as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope … The Office of the New York State Comptroller OSC has written this guide …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… governments and school districts. 1 Office of the New York State Comptroller audit reports are available at www.osc.state.ny.us/local-government/audits . …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionEastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… unneeded network user accounts: 181 for students no longer in the District.These students left the District between June …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-informationPine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… not properly accounted for. Specifically: One Chromebook with a cost of $263 could not be located and was not inventoried. Six additional Chromebooks with estimated total costs of $1,580 could not be located. … Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated costs of approximately $14,278 were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich City School District – IT Asset Management (S9-22-18)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of $448 based on recent purchases, and one iMac that did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… in IT assets has been appropriately spent or safeguarded. Of the 41 IT assets we selected to confirm their location and … IT assets selected to confirm were inventoried, 25 percent of the sampled assets were not properly accounted for. … were not inventoried, and one Chromebook (estimated cost of $288 based on similar purchases) could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … and responsibilities or provide for increased oversight. Account for all parking tickets and implement policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Suffern – Budget Review (B23-6-2)
… [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 2023-24 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… unemployment insurance reserve totaled $658,000, enough to pay average annual unemployment expenditures for more than … and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… than needed for the initial project and used the funds to make other non-voter approved renovations. Borrowed … agreement that did not clearly define the services to be provided and paid related claims that lack sufficient … by $95,100. Release of this report was held in abeyance due to a separate Comptroller investigation involving the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectJamestown City School District – Fund Balance and Reserves (2022M-97)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… low-rent housing for qualified individuals. The Authority, which manages one 257-unit apartment complex, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast Hampton Housing Authority – Board Oversight (2017M-33)
… five-member Board of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable … housing opportunities for qualified individuals, manages 93 housing units located on three properties in the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Dix – Justice Court Operations (2022M-06)
… occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, victims …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152City of Little Falls – Financial Condition (2021M-54)
… complete report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials … Determine whether the City of Little Falls City Common Council Council and …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37