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Riverhead Central School District – Vendor Master File (2017M-139)
Riverhead Central School District Vendor Master File 2017M139
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Harpursville Central School District - Financial Condition (2018M-120)
… 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze financial trends. Audit Objective Determine … $3.2 million more fund balance and reserves than planned. In 2016-17, revenues began to outpace expenditures; revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120CUNY Bulletin No. CU-367
… requests: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District officials … Patent Central School District is located in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and … identities to those individuals that have a job-related need for this function and monitor for inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemNY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… Thomas P. DiNapoli released the following statement today after the United State Supreme Court ruled on the Janus v. … Thomas P DiNapoli released the following statement today after the United State Supreme Court ruled on the Janus v …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseChenango Valley Central School District -- Budget Review (B18-4-3)
… to submit to the State Comptroller each year, starting with the fiscal year during which the municipality or school …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3City of Hornell – Information Technology (2017M-293)
… and breach notification. The Council should provide users with IT security awareness training to help ensure they …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Kingston City School District – Fixed Assets (2017M-214)
… of the Towns of Kingston, Esopus, Hurley, Marbletown, New Paltz, Rosendale, Saugerties, Ulster and Woodstock in … Key Findings Assets were not tagged as District property. New assets were not added to the inventory list. The … affixed identifying them as District property. Ensure that new assets are added to the inventory software. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/15/kingston-city-school-district-fixed-assets-2017m-214Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … for the stated value of rent, we estimate the sale price was approximately $718,000 less than the cost to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of New Hartford – Procurement (2017M-149)
… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $14 million. Key Findings Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… period April 1, 2016 through July 18, 2017. Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which … the IT recommendations communicated confidentially. … Poughkeepsie Housing Authority Procurement and Information …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… received. Key Findings The Board did not provide oversight or ensure the Treasurer’s duties were adequately segregated or monitored. The Treasurer did not maintain accurate accounting records or prepare and provide the Board with monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… Washington County is located in the eastern part of New York State and has a population of approximately 63,000. The … comprised of the town supervisors from each of the County's 17 towns. Budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Fredonia Central School District - Financial Management (2018M-33)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … (6.75 percent), resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 … unrestricted fund balance totaled more than $3.3 million and was 11 percent of the 2017-18 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of Lincklaen – Board Oversight (2017M-37)
… implement internal controls to lessen the risks associated with the lack of segregation of duties in the disbursement …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … the Village’s current requirements. Audit claims prior to payment. … Village of Blasdell Purchasing 2017M195 …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195State Agencies Bulletin No. 791
… of AC 230 processing, agencies must submit AC 230s to OSC in accordance with the processing schedule outlined in … bulletin. Processing Dates Check Date Must be Received by OSC by Prior to 3/31/08 5/2/08 4/1/08 to 6/30/08 7/11/08 … are reminded that payroll checks should not be returned to OSC if either of the following situations apply: The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/791-new-processing-schedule-submitting-returned-paychecksReview of Real Property Holdings for Disposal (Follow-Up)
To determine the extent of implementation of the five recommendations made in our initial report Review of Real Property Holdings for Disposal 2010S48
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-follow