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Transportation – 2023 Financial Condition Report
… repair to remain in service and eventual rehabilitation or replacement to address deficiencies. In 2022, 7.6 percent of … * Based upon the U.S. Federal Highway Administration’s National Bridge Inventory, all bridges where the owner is …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationEast Meadow Union Free School – Overtime (2022M-118)
… employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials … also increase the amount owed by the District annually to the State, for its share of the cost of the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118State Comptroller DiNapoli Statement on MTA 2023 Budget
… means to close the budget gap allows the MTA to put off answering tough questions until its February budget … that cloud larger budget gaps in the outyears, which my office has repeatedly raised . Transit ridership remains … plans, it must communicate directly with the public on the impact these measures will have on straphangers and …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… AND POLICIES This section informs Business Units of the Office of the State Comptroller’s (OSC) record retention … This section informs Business Units of the Office of the State Comptrollers OSC record retention …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsHancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: … three school years, the Board approved Wayne Highlands NRT rates that were less than the New York State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… weaknesses were communicated confidentially to officials. In addition: The District had 250 unneeded network user … and Operations had excessive administrative permissions in the financial software, which allowed them to potentially … Officials paid BOCES $539,644 for IT services in 2020-21 without defining roles and responsibilities for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareMount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable … officials could not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did not: Revise the purchasing policies to include sufficient guidelines for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… to fund operations. The Board overestimated appropriations from 2018-19 through 2020-21 by an average of $2.8 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private or sensitive information, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… a competitive process when selecting two professional service providers paid a total of $40,253 and did not …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationBethpage Public Library – Procurement (2019M-219)
… Determine whether the Bethpage Public Library Library Board of Trustees Board ensured goods and …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219State Agencies Bulletin No. 1914
… agencies of an automatic dues increase and a one-time retroactive adjustment. Affected Employees Members of … in, Bargaining Units 01 and 21 at any time since 04/01/2020, with union dues withheld (Code 291 for BU01 and Code 491 for BU21) are affected. Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1914-new-york-state-correctional-officers-and-police-benevolent-associationFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… whether the Finger Lakes Horizon Economic Development Corporation Corporation Board properly managed and monitored …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Reviewing these transactions is an important part of the State’s internal control system. Process and Document … not authorize, you should immediately notify the Bureau of State Expenditures’ HelpDesk at (518) 474-4868. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsValhalla Union Free School District – Network User Accounts (2022M-26)
… 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District … user accounts enabled on the network increases the risk of unauthorized access. Key Recommendations Disable … as soon as they are no longer needed and maintain a list of authorized network users to periodically review network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for … Key Findings The Board did not establish procedures to help ensure that fuel was dispensed only into Town … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for reasonableness and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Supervisor and four Board members - governs the Town. The Lake Hadlock Park District, which was created on October 21, … 2011 expenditures were $468,021. Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from September …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… in the Village of Ballston Spa receiving an extra benefit from distributed sales tax revenues at the expense of Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357