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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… confidentially to officials, we found that the Board of Education (Board) and District officials did not: Develop … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountVillage of Ocean Beach – Credit Card Usage (2022M-206)
… (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… the direction of the Executive, DOH did not provide the public with accurate COVID-19 death counts in nursing homes. …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresTown of Danby – Claims Processing and Procurement (2022M-127)
… are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not properly … for payment. The Board approved 19 claims twice, resulting in duplicate payments totaling $33,282. 44 of 97 credit card …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Wayne County Court and Trust Funds (2022-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… State Division of Minority and Women Business Development. Web. Copyright 2010. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… Clerk-Treasurer maintained complete, accurate and up-to-date accounting records and reports. Key Findings This audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer … because the Board did not develop policies and procedures to ensure the records were properly maintained. For example, …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101State Comptroller DiNapoli Releases Municipal Audits
… for appropriate purposes, properly approved or supported by sufficient documentation. Officials used public funds to …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… 60 fixed assets we examined, including computers, musical instruments and science equipment. 34 assets with combined …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139State Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading … State Comptroller Releases Municipal Audits …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Comply with the District’s procurement policies and regulations. Competitive pricing was not obtained for 199 … Law (GML) and the District’s procurement policies and regulations, or properly review and approve change orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Stratford – Supervisor’s Records (2013M-11)
… May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of 610 residents. An … maintained and the financial information included in the annual update document (AUD) filed with the Office of … by the accounting records. We did not find evidence in the 2011 and 2012 Board minutes that the Board audited the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Newark Valley Central School District – Procurement (2022M-60)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may not have been procured economically and in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Problem Gambling Treatment Program (Follow-Up)
… of Addiction Services and Supports (OASAS) is responsible for administering the State’s problem gambling treatment … providers of other addictive disorder treatment and mental health services about problem gambling treatment … had not conducted a comprehensive needs assessment or social impact study to identify the number or location of …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftLump Sum Payments – Enhanced Reporting
… using the appropriate earnings code . The following types of payments may be made as a lump sum: Buy back Settlement … appropriate payments and adjustments. ** For a definition of overtime, visit the Overtime Compensation page. For information about overtime limits for members of Tiers 5 and 6, visit the Overtime Limits page . *** For …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … and accurate accounting records were not maintained, the modified accrual basis of accounting was not used and … interfund activity was not properly reported. As a result, the board could not adequately monitor the water fund’s …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1