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Adirondack Central School District – Information Technology (2022M-61)
… adequate information technology (IT) controls over the District’s network to help safeguard personal, private, … adequate IT controls to manage network user accounts. Of the 343 network accounts reviewed, 64 accounts were not … that detail the proper usage of IT assets. The polices are not consistent and seven of 13 computers were used for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Liberty Central School District – Information Technology (2022M-73)
… use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … increased. Establish adequate information technology (IT) contracts with the District’s vendors. As a result, the roles and responsibilities of each vendor providing services may not be understood and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Penfield Central School District – Procurement (2022M-76)
… with District policies, statutory requirements and good business practices. Key Findings District officials did … with District policies, statutory requirements and good business practices. District officials could not support … with District policies statutory requirements and good business practices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Pearl River Union Free School District – Fixed Assets (2022M-126)
… – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials properly monitored … Determine whether Pearl River Union Free School District District officials properly monitored …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District bank account. Complete accounting records were not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Watertown City School District – Procurement (2021M-176)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … policy and seek competition for the purchase of goods and services not subject to competitive bidding. Officials did not: Seek competition for the services procured from 13 professional service providers, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176City of Troy – Budget Review (B19-5-8)
… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8City of Newburgh – Budget Review (B19-6-11)
… and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … of water rate increases. Budgeted overtime funding for police ($1.1 million) and firefighters ($800,000) is …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11Audits
… The Office of the State Comptroller audits State and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. We provide two … The Comptrollers Office audits State and local governments to ensure taxpayer money is used …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… Troopers PBA Melinda Person President NYS United Teachers Christopher Summers President NYSCOPBA Raymond Santander …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemXI.18.E Public Officers Law – XI. Procurement and Contract Management
… FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to … whether a vendor is a State employee. Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected … legislative employee or political party chairman or firm or association of which such person is a member, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawIX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDisaster Recovery Planning
… Science and Engineering (CNSE) data center. The audit covers the period January 2017 through June 2017. Background … functional, and tested disaster recovery plan that covers all aspects of its operations, including the CNSE data … functional, and tested disaster recovery plan that covers all aspects of its operations, including the CNSE data …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningControls Over Unclaimed Bottle Deposits
… period April 1, 2014 through February 6, 2017. Background New York State’s Returnable Container Act (Act) requires … may then return their empty beverage containers to a dealer or redemption center to get their deposit back. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: Use of Electronic …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsTuition Assistance Program – CUNY York College
… Education’s Rules and Regulations when certifying students for State financial aid. Background York College (York) is … of the U.S. Food and Drug Administration. Annual tuition for a full-time student is approximately $6,330. For the spring 2016 semester, York enrolled approximately …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeTuition Assistance Program – Fordham University
… University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The … should recover $104,630 plus applicable interest, from Fordham. Fordham should comply with the State Education …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityOverpayments of Certain Medicare Crossover Claims
… to people 65 or more years-old, as well as people under 65 with certain disabilities. Individuals enrolled in both …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsTuition Assistance Program – College of Westchester
… College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State financial … College of Westchester complied with the Education Law and the Commissioner of Educations Rules and Regulations when …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester