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Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… [ read complete report - pdf ] Audit Objective Determine whether Springville-Griffith … officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did not: Disable unnecessary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… complete report - pdf ] Audit Objective Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial … resulting in a lack of transparency. This limits the community and other interested parties from readily …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s … confidentially to officials, we found that: Six of 40 employees used District computers to access websites, such as shopping, entertainment, personal email, online gaming and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195Town of Harrison - Budgeting Practices (2018M-142)
… [read complete report - pdf] Audit Objective Determine whether the revenue …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Green Island Union Free School District - Separation Payments (2019M-55)
… and supported by employee contracts. Key Findings The former Business Manager’s separation payment was … separation payment totaling $84,063 over a period of time, including $64,063 before his effective retirement … to the employee’s resignation/retirement date. Except as specified in Appendix A, District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Carthage Central School District - Financial Condition (2018M-93)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately managed the … Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next … included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime was adequately documented and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Yorktown - Information Technology (2020M-16)
… [read complete report - pdf] Audit Objective Determine whether officials …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Mooers - Procurement (2020M-55)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55State Agencies Bulletin No. 2070
… PayServ or the check will be exchanged to the appropriate party. If any additional funds are due to the employee once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges … during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one week. … To determine if the New York State Thruway Authority NYSTA inspects its highway bridges …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsCheektowaga Central School District - Capital Project Management (2022M-90)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School … in a transparent manner. Key Findings The Board and District officials did not manage the Project in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Rapids Fire Company – Credit Cards (2023M-86)
… complete report – pdf] Audit Objective Determine whether the Rapids Volunteer Fire Company (Company) credit card … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … the IRS. The Clerk-Treasurer submitted an annual financial report with less cash reported than the actual balance … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Wyandanch Union Free School District – Budget Review (B23-7-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an … located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … RSS claimed expenses on its Consolidated Fiscal Report (CFR) that either are not allowable or require …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report … in time to be reflected on the employee’s 2021 W-2 (Wage and Tax Statement). Processing Rules for Returning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checks