Search
Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network and financial software access controls were adequate. Key … and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to …
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)
… Village did not have a breach notification policy or local law requiring notification of affected parties when there is … recovery plan. Adopt a breach notification policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water Department to receive …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Trumansburg Central School District – School Lunch Operations (2015M-171)
… Hector in Schuyler County. The District, which is governed by an elected seven-member Board of Education, operates three … costs of producing a meal equivalent are driven primarily by the personal service costs and benefits provided to … for the District to achieve the industry standards by reducing staff or increasing sales by the amounts needed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171DiNapoli Announces Robin Lois to Oversee Local Government Division
… office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionCampbell-Savona Central School District -- Budget Review (B2-14-11)
… The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Elwood Union Free School District – Electronic Transfers (2014M-133)
… 2012 through August 31, 2013. Background The Elwood Union Free School District is located in the Town of Huntington, … each transaction. Segregate duties to ensure that no one person can both initiate and approve electronic transfers. If one person initiates the transaction, another authorized person …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway … 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Barker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment agreement which suggests the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … in the District’s response. … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not … and maintaining the accounting records, with no oversight. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsIntroduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionState Agencies Bulletin No. 1789
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 79, 87, and 97 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseBolton Central School District – Financial Condition (2013M-58)
… only $266,732 of the fund balance during this period. As a result, the District has accumulated considerable unexpended … data. Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds that …
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)
… in Schoharie County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The … made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … Deputies cannot perform all functions within the financial software for non-payroll disbursements or establish …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178East Ramapo Central School District – Financial Condition (2013M-141)
… is located in Rockland County. The District is governed by a Board of Education which is comprised of nine elected … over the last two fiscal years. These deficits were caused by inaccurate budget estimates. As a result of the operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141College at Cortland – Selected Employee Travel Expenses
… New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. … as well as other outliers. These employees incurred over $100,000 in travel expenses during the three year period …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesIrvington Union Free School District – Information Technology (2016M-266)
… purpose of our audit was to examine internal controls over information technology (IT) for the period July 1, 2014 through February …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Town of Gorham – Procurement (2024M-7)
… services to be provided and their cost. All 116 credit card purchases totaling $29,562 and determined 12 purchases … for proposals process may be appropriate. Ensure credit card purchases are supported and made in accordance with Town …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7