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Arkport Central School District – Network Access Controls (2021M-162)
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were … that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts … take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… officials adequately managed non-student network user accounts to ensure unnecessary accounts were disabled. Key Findings District officials did not adequately manage non-student network user accounts to ensure unnecessary accounts were disabled. … officials adequately managed nonstudent network user accounts to ensure unnecessary accounts were disabled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userVillage of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not formally adopt … accounting records. Ensure penalties are properly assessed on unpaid customer accounts. Ensure water billing rates are …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Fishers Island Union Free School District – Website Transparency (2023M-28)
… the Fishers Island Union Free School District (District) website provided the public with transparent and … Findings District officials did not ensure the District’s website provided the public with transparent and … they were required to include on the District’s website: External audit reports and corrective action plans …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Town of Dickinson – Fiscal Oversight (2014M-337)
… for 2014 totaled approximately $615,000. Key Findings The Supervisor did not provide the Board with adequate monthly financial reports. The Supervisor paid claims before receiving an abstract from the … by the Town Clerk, except where allowed by statute or resolution. Annually audit, or cause to be audited, the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… should perform a cost-per-meal analysis and continue to identify potential efficiencies that will help ensure the … are reasonable and necessary. If not, develop a plan to reduce the balances to appropriate levels. Modify the guidelines for reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Arkport – Water Fund Financial Operations (2020M-45)
… controls. Late penalties were not properly assessed on unpaid water bills. Key Recommendations Maintain accurate … corrective action. Appendix B includes our comment on an issue raised in the Village's response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Division of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due. The audit … To determine whether the New York State Thruway Authority ensures that efforts are …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsState Comptroller DiNapoli Releases Audits
… Asset Management (2022-S-32) Capital assets include land, buildings, construction in progress, equipment, library …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … of Bloomingburg – Financial Operations (Sullivan County) The board did not adequately oversee the treasurer’s work or require annual audits of the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0Monitoring of Air Quality (Facility Permits and Registrations)
… to protect the public and environment from the adverse effects of exposure to pollutants. The audit covered permit … cause cancer, and contribute to other serious health effects. Fish and wildlife show harmful effects from acid rain and mercury in the air. Also, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsVillage of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The … were implemented. The Board was unable to provide a reasonable explanation for taking no corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… State Homes and Community Renewal, provides up to $40,000 in grants to existing and prospective low- and … the cost of home construction, improvement, or purchase. In recent years, the state Legislature has appropriated $25 … Their responses to DiNapoli’s recommendations are included in the audit. For a copy of the audit, visit: …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersState Agencies Bulletin No. 2216
… Increase to Hazard Duty Pay. Affected Employees: Employees in Administrative Services Unit (BU02), Operational Services … Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving … Public Employees Federation (PEF) provides for an increase in Hazard Duty Pay for employees who are currently receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceBus Driver Licensing
… have met the requirements of Article 19-A, and instruct depot superintendents that no driver can operate a bus in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected