Search
Town of Pulteney – Information Technology (2021M-28)
Determine whether Town of Pulteney Town officials adequately safeguarded Town information technology IT assets
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Saratoga Springs Public Library – Claims Processing (2014M-351)
… Public Library is a public school library located in the City of Saratoga Springs, Saratoga County. The Library, which … the approximately 45,700 residents of the Saratoga Springs City School District. Budgeted appropriations for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351Newfane Central School District – Financial Management (2020M-88)
… of annually appropriating fund balance that is not needed to finance operations and overstating appropriations … fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to 28 percentage points, which exceeded … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Amityville Union Free School District – Payroll (2016M-155)
… audit was to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2014 … proper scheduling, may have been avoidable. Although the payroll clerk performs procedures to check her own work, no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Huntington Union Free School District – Financial Condition (2015M-356)
… 2014-15, total actual revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Purpose of Audit The purpose of our audit was to determine if the District’s portable devices were properly … District officials did not keep their inventory list up-to-date when computers were deployed to various locations or when they were disposed of. District officials have not established effective procedures to monitor the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesSCAM ALERT
… looks similar to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your personal information in … our priority. We are actively working with the authorities and our IT staff to monitor the situation and identify anyone …
https://www.osc.ny.gov/retirement/scam-alertAccess Controls Over Selected Critical Systems
… unnecessary or inappropriate access to those systems. We identified 367 user accounts with access to six OCFS … those systems, as required by NYS IT policy and standards. We encountered significant delays during our audit due to a …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsState Police Bulletin No. SP-78
… Purpose To provide procedures to the Division of State Police for a new Earnings Code to be used for … Affected Employees Senior Investigators in BU 62 Effective Date(s) Immediately Background Article 12.8A of the agreement … New York State Police Investigators Association, Local 4, I.U.P.A., AFL-CIO for the unit consisting of all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsState Agencies Bulletin No. 911
… Purpose To inform agencies of the processing implemented as a result of the Governor’s request to withhold the April 2009 payments to M/C and other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/911-withholding-april-2009-performance-advance-longevity-payment-salaryDiNapoli Releases Analysis of Enacted State Budget
… an optional employment compensation expense tax (or payroll tax) that is intended for employers to use to help …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetKingston City School District – Fixed Assets (2017M-214)
… Purpose of Audit The purpose of our audit was to determine whether fixed assets were properly recorded and … not tagged as District property. New assets were not added to the inventory list. The contractor-generated asset list … that all fixed assets above the established thresholds have a tag affixed identifying them as District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Genesee County – Purchasing (2015M-241)
… that it always made purchases from the vendor with the lowest bid price. County officials and employees who were … to help ensure that purchase contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Riverhead Charter School – Debit Cards (2017M-254)
… was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. 2017. Key … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Middleburgh – Claims Audit Process (2023M-56)
audit town middleburgh
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Bayport-Blue Point Union Free School District – Leave Accruals (2015M-202)
… Suffolk County. The District, which operates five schools with approximately 2,440 students, is governed by an elected … leave time earned and used is accurate and in accordance with collective bargaining agreements and employment … contracts. Key Recommendations Provide supervisors with employee leave balances periodically so they can …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bayport-blue-point-union-free-school-district-leave-accruals-2015m-202Town of Taylor – Financial Management (2016M-391)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and financial management of … available fund balance or established formal plans to address the excessive fund balance levels. The Board did … a manner that benefits Town residents. Annually audit, or have an independent accountant audit, the Supervisor's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Bennington - Financial Management (2019M-249)
… written multiyear financial and capital plans to help guide the budget development process or establish reserve funds to help finance future capital needs. Key Recommendations Review budget to actual reports and past trends to develop budgets based on …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-bennington-financial-management-2019m-249