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Town of Johnsburg – North Creek Water District Charges (2023M-51)
… officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of … of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … by the contractor were billed to the customers. Identify and bill all new water customers. Ensure all water rates were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more than … decreased by 71 percent. The largest deficit occurred in the 2020-21 fiscal year, which totaled more than $5.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionTown of Middleburgh – Claims Audit Process (2023M-56)
… – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town Board (Board) properly audited … have been paid for inappropriate purposes. From our review of 184 claims totaling $340,204 we found: The Board approved … were not approved by the Board prior to purchase, two of which were unsupported. Four claims totaling $10,064 were …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… located in the Town Of Hempstead, Nassau County, and has a population of approximately 780. The Village is governed by an elected five-member Board of Trustees. Budgeted … were for proper Village purposes. The Board did not adopt a comprehensive IT policy governing the Village’s IT system. …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… Annually audit, or engage the services of an independent public accountant to audit, the Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pleasantville Union Free School District – Claims Auditing (2022M-136)
… auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… written IT contingency plan or store back-up data off site. Key Recommendations Develop and communicate … written IT contingency plan and store back-ups off site. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andState Agencies Bulletin No. 847
… record. The account type “checking” must be selected for these entries. Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/847-new-yorks-529-college-savings-program-informational-leafletsCity of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Accounts Payable Advisory No. 38
… ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was … Center (WNYRIC) monitored the District’s bandwidth usage, and the District provided a system for users to submit … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… BOCES purposes. However, all claims were not audited or approved prior to payment. As a result, BOCES has a higher risk of inaccurate or improper payments occurring. We reviewed 1,790 claims, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… that the Town’s general fund balance was overstated by $316,272 as of December 31, 2021, and cannot exercise …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Stephentown – Records and Reports (2012M-209)
… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … The Town does not have complete, accurate, and up-to-date accounting records, nor have monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Jericho Water District – Water Use Charges (2013M-395)
… Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board … accordance with District policies and properly authorized by a designated official. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… to guns. The Governor and lawmakers should be commended for responding so quickly after the horrific massacre at Tops …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a … approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that … number as the Project ID when creating new projects in SFS is no longer recommended, as the Project no longer equals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-description