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Town of Wappinger - Information Technology (2019M-220)
… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Town of Carmel - Procurement (2019M-179)
… Determine whether Town officials procured goods and services according to the purchasing policy and General … does not provide a clear method for procuring professional services. The Town procured professional services from 16 providers with payments totaling $870,909 …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The Board failed to implement proper internal controls and the former Clerk-Treasurer did not adequately perform her … deficient; the CPA issued a disclaimer of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… administering the Workers’ Compensation Program (Program) for the three State Fiscal Years ended March 31, 2020. About the … the expenses it incurred in administering the Program for the three State Fiscal Years ended March 31, 2020. On … incurred in administering the Workers Compensation Program for the three State Fiscal Years ended March 31 2020 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedAccounts Payable Advisory No. 72
… voluntary and involuntary (i.e., by eminent domain judgment) land acquisition vouchers and additional award … the voucher coding necessary for federal reporting and interest payment calculations. Guidance is also provided for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-paymentsWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140V.3.F Projects – V. Chart of Accounts (COA) Governance
… – Federal Grants and Chapter XIX – Project Costing (PCIP) of this Guide for guidance on establishing, transacting and … information, in SFSCoach which contains a detailed listing of the Project ID Naming Standards under the Projects and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsState Comptroller DiNapoli Releases School District Audits
… spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… access and disabling network user accounts when access is no longer needed. Evaluate all existing network accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userIX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… $49,300 where competition was not sought, as required by the Board-adopted policy. The Purchasing Agent could not … $250,200 were evaluated every three years, as required by the Board-adopted policy. Key Recommendations Ensure quote …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesMarcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further strengthen … confirmations for all electronic transactions. The online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … several funds that are not balanced or are not reasonable. The city’s tax levy of $6,047,472 also exceeds the allowable …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsEastport-South Manor Central School District – Building Safety (2020M-18)
… deterioration. Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Collateral Loan/Pawn Brokers
… loan brokers, are required by law to file several forms with the Office of the State Comptroller. See the table below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New … loan brokers are required by law to file several forms with the Office of the State Comptroller …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersChautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… inventoried and safeguarded information technology (IT) equipment. Key Findings District officials did not always appropriately track, inventory and safeguard IT equipment.IT department staff did not maintain complete IT … District officials cannot assure taxpayers that all IT equipment is adequately accounted for and would be detected …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyMilford Central School District – Fund Balance Management (2022M-94)
… surplus fund balance exceeded the 4 percent statutory limit by approximately $600,000, or 5.4 percentage points. … recalculated surplus fund balance exceeded the statutory limit by $1.3 million, or 11.9 percentage points. The Board … Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner beneficial to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Wappingers Central School District – Professional Services (2022M-88)
… review of professional service providers’ contracts is conducted to determine the need for new RFPs. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… and reports (e-records) in accordance with applicable legal and regulatory requirements. Key Findings District … properly maintain e-records in accordance with applicable legal and regulatory requirements. The Board and District … records and reports erecords in accordance with applicable legal and regulatory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-and