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Port Jefferson Union Free School District – Information Technology (2014M-039)
… the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. Background The Port … year, the District’s actual expenditures totaled $36 million, which were funded primarily with real property … file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mLewis County – County Bridge Maintenance (S9-13-3)
… of bridges. The Department’s operating budget was $6.7 million for the 2012 fiscal year. The Department is … for other bridges in the County. Key Findings The County does not have a written plan for bridge maintenance and … The County received a relatively consistent number of flags from the New York State Department of Transportation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… unpaid dog licenses and report any unpaid fees to the Animal Control Officer for enforcement. Adopt a purchasing …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts in Monroe … component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … policy and regulations do not indicate when or at what monetary threshold it is appropriate to use written RFPs …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s … the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an … the account code for postage. A list of account codes can be found in Chapter IV, Section 1 - Accounting Codes – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … CES is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… did not comply with state guidelines, including $80,506 in bonuses. State Education Department: HeartShare Human … cost-based programs; $204,855 in ineligible employee bonuses that did not comply with SEDs reimbursement …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsOpinion 97-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement … during the term of the agreement, with title to the structure passing to the fire district for nominal …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Controls Over CUNY Fully Integrated Resources and Services Tool
… of the roles would be to allow staff to update academic test data for a student. Students and staff are assigned …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… approval of the claim, even when not required by law. If vendor certification or verification of claims is … itemized? The claim should be understandable to someone unfamiliar with the transaction. Information such as … the minutes of the board meetings should reflect what claims have been audited and whether they were allowed …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… amount of $50,000 or more in The New York State Contract Reporter . The statute requires publication of the newsletter … also provides for exemptions to be granted to the Contract Reporter advertising requirements. The statute provides that … and documented that to provide notice in the Contract Reporter cannot be undertaken,or would serve no useful …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … Board of Directors. The Company’s budget totaled $109,400 for the 2013 fiscal year. Key Finding The Company has … recorded and that Company moneys are safeguarded, except for controls over the use of credit cards. The Company does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialTown of Lisbon – Financial Condition (2012M-202)
… of our audit is to evaluate the Town’s financial condition for the period January 1, 2010, through December 31, 2011. … The Town’s 2011 operating expenditures totaled $764,164 for the general fund, $1,372,757 for the highway fund, $15,553 for the water fund, $66,088 for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Oversight of Nurse Hiring and Retention
… May 2, 2017 and all temporary nurses as of August 1, 2017. Background Health and Hospitals is a public benefit … care hospitals, 6 diagnostics and treatment centers, and 5 nursing homes, as well as more than 70 community-based … no evidence that Health and Hospitals reviewed background check documentation, as required. Performance evaluations …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… State Department of Labor (DOL) determines who qualifies for benefits and individual employers fund their own … workforce size may impact potential costs. For example, a school district facing an upcoming fiscal crisis and possible …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOther Bulletin No. 11
To explain OSCs automatic processing of the 2010 salary increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employees