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Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsAccounts Payable Advisory No. 66
… – Reporting the Theft, Loss or Misuse of State Assets . Update : The Guide to Financial Operations Chapter XII.10.E – … and organizations must send a detailed explanation of the incident to the following OSC mailbox: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsCity of Newburgh – Budget Review (B6-14-25)
… The proposed budget does not include an amount to cover the City’s required contribution toward costs for the … with minimal flexibility to address revenue shortfalls or unforeseen expenditures. The City has not made an … limit. Key Recommendations Include an appropriation to cover the City’s required contribution for the COPS program. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Delaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals … plan when the State Office of Indigent Legal Services (OILS) issued guidance for determining assigned counsel …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… County Legislature. Key Findings The Board did not design and implement an adequate system to monitor the amounts directly billed and collected by taxing jurisdictions for … Policy (UTEP) requirements for monitoring the sales and use tax exemptions used by approved projects. The Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… with grand larceny in the third degree, a class D felony, and official misconduct, a class A misdemeanor, after an audit and investigation by DiNapoli’s office uncovered the … money. I want to thank Steuben County District Attorney Brooks Baker and the New York State Police for their …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… paid out 4.6 million state refunds totaling $4.4 billion to date. Another 471,000 refunds totaling $466 million are expected to be paid in the coming days. "My auditors are committed to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has adopted Section 370-a, your contribution rate is reduced by 5 percent or 8 percent (depending on which rate your employer … provides). Since you are contributing less of your own money to the Retirement System, the annuity portion of your …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… to payroll source documents, such as sign-in sheets and certificates of completion, as part of the certification …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationVillage of Walton – Bio-Digester Capital Plan (2016M-378)
… Walton is located in the Town of Walton in Delaware County and has a population of approximately 3,090. The Village is … an elected five-member Board of Trustees. General, water and sewer fund budgeted appropriations for the 2016-17 fiscal … a $1.5 million grant based on the original project scope and design. At the conclusion of our audit fieldwork, they …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period … approximately $411,500 for all funds. Key Findings Due to the Board’s continuous lack of oversight of the Village’s financial activities, the Treasurer was able to misappropriate as much as $83,000 of Village funds prior …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Village of Endicott – Budget Review (B4-14-7)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Educators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract … received from the State Education Department (SED) and the Office of Children and Family Services (OCFS) under grant … Audit/Report of Interest State Education Department/Office of Children and Family Services: Educators for …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialAccounts Payable Advisory No. 3
… in New York State (e.g., entities such as Time Warner Cable and Verizon) have experienced difficulty receiving … Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed … the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePort Jefferson Union Free School District – Information Technology (2014M-039)
… County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. For the … PILOT payments. Key Findings The Board has not established a computer use policy for employees to define appropriate … does not require any verification to determine if a vendor being added to the vendor list is already included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… is located in Broome County. Chapter 91 of the Laws of 2004 authorized the Village of Endicott (Village) to issue … deficit in the Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7