Search
City of Yonkers – Budget Review (B18-6-6)
… this appropriation must be approved by the Board of Education and City Council before it can be used. If the fund balance is not … reduce services, which may have a significant impact on students and residents. The City continues to rely on …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Albany Community Charter School – Financial Operations (2013M-185)
… 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of Trustees, … Albany Community Charter School Financial Operations 2013M185 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185City of Lockport – Budget Review (B22-1-8)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the City to … (2.63 percent of appropriations), for the water and sewer funds, respectively. The City’s proposed budget includes a …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Altona Volunteer Fire Company, Inc. , City of Gloversville , City of Jamestown and the Town of Warwarsing . “In today’s fiscal climate, budget … of district boundaries, assessments were not levied on all properties in the district. As a result, assessments …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… have been issued. Department of Financial Services (DFS): Oversight of the Title Insurance Industry (2017-S-10) While DFS has worked to strengthen its oversight of the industry …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsHomeownership Rates in New York
… Message from the Comptroller Owning a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large … New York has long trailed the nation in homeownership rates the gap between New York …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkIX.12.A Key Provisions – IX. Federal Grants
… primary government agencies (i.e., not public authorities or local governments) will be subject to CMIA interest … for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated … program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … Financial and programmatic reporting. The annual Single Audit. Inconsistent identifier usage can lead to … should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberPenn Yan Central School District – Network Access Controls (2021M-79)
… and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 1,094 … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79Town of North Greenbush – Town Clerk (2017M-132)
… Key Findings The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate … manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Town of Homer – Conflict of Interest (2022M-148)
… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … Determine whether any Town of Homer Town officials had prohibited interests in Town …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… report – pdf] Audit Objective Determine whether the Lisbon Central School District (District) claimed all … audit school lisbon medicaid reimbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… complete report – pdf] Audit Objective Determine whether Orange Ulster Board of Cooperative Educational Services … audit boces orange ulster nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) … audit BOCES eastern suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mCortland County - Claims Audit and Check Printing (2018M-247)
… were for proper County purposes. Key Findings The Legislature has not audited claims since 2015. The Finance Office clerks have access rights in the financial … Key Recommendations The Legislature should: Audit all claims or delegate its responsibility for auditing claims …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Middleburgh Central School District - Information Technology (2019M-115)
… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115County of Rockland – Budget Review (B18-6-11)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B18611 …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… Rockland County Budget Review B17616 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorWhite Plains City School District – Procurement of Professional Services (2014M-240)
… Purpose of Audit The purpose of our audit was to review the … period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m