Search
Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsVillage of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s … January 1 through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and … Village of Ilion Information Technology 2015M34 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34East Ramapo Central School District – Financial Condition (2013M-141)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … in Rockland County. The District is governed by a Board of Education which is comprised of nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration … were not always properly applied for or supported. Of the 99 property tax exemptions that auditors reviewed, 75 of the exemptions totaling over $4.1 million were not …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. … during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, … or to perform other job-related duties. While travel and conference expenses are generally not a significant … for improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionLockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Bolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings … Board adopted budgets that were realistic and supported for revenues, expenditures were consistently and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… Purpose of Audit The purpose of our audit was to ensure that the Board and Mayor properly monitored the … Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of Richmondville is … were made. Payments totaling $1,386 were made to the Clerk-Treasurer without Board approval and all …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178College at Cortland – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … who were responsible for team travel expenses associated with in-state and out-of-state sporting events, including …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesState Agencies Bulletin No. 1789
… part-time percentage. The deduction amount for hourly and per diem employees should have Dues (Code 475) deducted at 1.3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseComptroller DiNapoli's Legislative Program
… directly or indirectly contributing to a statewide elected official, a candidate for a statewide elected office, or their authorized political … authorities to provide bidders and interested parties with the opportunity to protest a contract award. Signed by …
https://www.osc.ny.gov/legislationExamination of Pitts Management Associates (PMA)
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background Downstate … and the extension were subject to approval by the Office of the State Comptroller (OSC). Prior to Downstate extending …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … $800,000. Also, the city's proposed budget does not comply with the property tax levy limit. Onondaga County Probation …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 million and was 15 percent of 2016-17 budgeted appropriations, exceeding the statutory …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsReal Estate Portfolio (Follow-Up)
… by the Federal Energy Regulatory Commission (FERC). A FERC license lasts 50 years and includes a land management plan …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… (SEIT) program to disabled children between the ages of three and five years. During the 2012-13 school year, Mid … The State, in turn, reimburses the counties 59.5 percent of the tuition paid by the counties. Reimbursable costs must … with all Manual requirements. Other Related Audits/Reports of Interest State Education Department: Whitestone School for …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersDiNapoli: Village Fiscal Stress Declines Again
… Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016. Three villages were designated in "moderate fiscal … Stress Monitoring System has identified nine villages in New York in some level of fiscal stress in 2016 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-again