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Lake Pleasant Central School District – Claims Auditing (2021M-202)
… report - pdf ] Audit Objective Determine whether the Lake Pleasant Central School District (District) Board of … Determine whether the Lake Pleasant Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District District officials properly established authorized contracts and claims monitored and accounted for its 2021 capital project project
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Varick – Water and Sewer Operations (2021M-46)
… are correctly billed. Town officials generally disagreed with our findings. Appendix B includes our comments to issues …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment … between different funds or adjustments needed to correct vouchers that used an interagency vendor id (beginning with … of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries Overview of this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key … from a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomIX.7.J Final Reports – IX. Federal Grants
… York State’s official book of records, the amounts listed in any final financial report should be traceable to SFS … final report, agencies may request the project be closed in the SFS by notifying the OSC Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsTown of Freedom – Financial Management (2021M-191)
… - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and … Determine whether the Town of Freedom Town Board Board adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… Updated and expanded CMIA regulations were promulgated effective June … programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program change that should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… all federal funding, the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate … what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmia2022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted a …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… Improvement Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeMenands Union Free School District – Information Technology (2021M-78)
… Adopt a breach notification policy that is required by New York State Technology Law. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78New Rochelle City School District – Information Technology (2021M-142)
… (District) officials established adequate controls over network and financial application user accounts to prevent … Officials did not establish adequate controls over network and financial application user accounts to prevent … officials, we found officials did not: Adequately manage network user accounts. 84 former employees/vendors had active …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Town of Greene – Justice Court Operations (2021M-95)
… agreed with our recommendations and have indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Monticello – Budget Review (B4-14-15)
… in the Village of Monticello’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue … does not include appropriations for anticipated contract settlements. The proposed budget complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Arlington Central School District – Network User Accounts (2021M-110)
… methods to determine who is using each shared user account at a given time. Key Recommendations Regularly review enabled …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Tully Central School District – Network Access Controls (2021M-138)
… accounts in a timely manner. District officials agreed with our recommendations and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… Objective Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was … supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity … Determine whether Copenhagen Volunteer Fire Department Inc Department officials ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and … The real property tax collections and retiree health insurance contributions we reviewed were properly collected, … money collected for real property taxes and retiree health insurance contributions. Although our testing did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75