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Town of Lancaster - Information Technology (2018M-114)
… safeguarded and secured. Key Findings Town officials have not designed or implemented procedures to monitor compliance … the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Elba Central School District - Financial Management (2018M-96)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the … with overestimated appropriations averaging $950,000. As a result, it did not use all of the appropriated fund balance. Taxpayers might have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Greene County - Information Technology (2020M-38)
… access and/or loss. Key Findings County Legislators did not monitor compliance with the County’s acceptable use policy, and did not adopt IT policies, including: Breach notification policy … review and update routinely or when significant changes in the environment occur. Provide adequate cyber security …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Naples Central School District – Network Access Controls (2020M-82)
… Key Findings District officials did not ensure that the District’s network access controls were secure. Officials … whether they were appropriate or needed to be disabled. The District had 63 unneeded network user accounts that had … have and use their own network user accounts to access the District’s network. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Brandon - Financial Condition (2019M-239)
… in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Poughkeepsie City School District – Information Technology (2019M-166)
Determine whether District officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28State Comptroller DiNapoli Releases Audits
… through rates set by SED. Auditors looked at the fiscal year ended June 30, 2018, and found several issues with CPN’s … including over $3 million in unsupported costs for fiscal year 2014-15. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… investments," DiNapoli said. "The transition to a low-carbon economy is already underway and accelerating … a commitment to sustainability, lower emissions and a low-carbon future." DiNapoli is asking the companies to adopt … the Fund developed the Sustainable Investment Program. The low emissions index is one of the key pieces of the program's …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsDiNapoli: State Pension Fund Value $194.3 Billion
… New York State Comptroller Thomas P. DiNapoli today announced the New York State Common Retirement Fund … March 31, 2020, reflecting a slight decrease as a result of the COVID-19 pandemic. The Fund ended its fiscal year during the early outbreak of the pandemic in the United States with a value of $194.3 …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionWayne Central School District – Financial Management (2012M-229)
… budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are funded primarily with State aid, sales tax, real property … encumbrances and ensure that year-end encumbrances are valid and supported. Develop comprehensive policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Shelby – Financial Management (2012M-206)
… financial operations for the period January 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … $2.6 million. Key Findings The Supervisor did not maintain accurate computerized accounting records. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Village of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … financial operations for the period June 1, 2011, to May 31, 2012. Background The Village of Munnsville is … unassigned fund balance which limits the Village’s ability to manage emergencies and other unanticipated occurrences. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations Perform a deliberate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Philipstown – Financial Management (2024M-100)
… managed financial operations. Key Findings The Board did not properly manage the Town’s financial operations and used … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately budget for GLWD operations. For example, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100State Agencies Bulletin No. 2085
… 12/31/2021 will remain at $15.00. In addition , eligible full or part-time annual employees should receive at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageOpinion 88-46
… the participating corporations or districts on a ratio of full valuations of real property, or on the basis of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-46V.3.H Category Code – V. Chart of Accounts (COA) Governance
… is used or required, it will be entered at the time the purchase order is entered into the SFS. Category Codes are only … auto-populate when the Category Code is selected. When the purchase order is copied into the voucher, the Category and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-code