Search
Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… Objective Determine whether Parishville-Hopkinton Central School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… to confirm they were inventoried. We found 36 percent of the sampled assets were not properly accounted for. … inventoried. Five Chromebooks (estimated combined costs of $1,355 using recent purchase prices) could not be located … inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… network user accounts were not needed. Enter into a service level agreement (SLA) with each of the District’s … data and suffer a serious interruption to operations, such as not being able to process paychecks, vendor payments, student grades or State aid claims. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsState Agencies Bulletin No. 306
… Employees Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background … Payroll Users Group, has designed new generic queries and added them to the public query section of PS Query. … to PS Query, security and passwords should be directed to your agency's security coordinator. Other questions may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseSelected Aspects of Discretionary Spending
… Regional Transportation Authority’s discretionary spending complied with its guidelines and was reasonable, … adequately address potentially questionable discretionary spending, including definitions of costs and necessary … Park City Authority: Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… District and the Liverpool Central School District . “In an era of limited resources and increased accountability, … how user access rights should be established or modified. In addition, the purchasing agent has access to parts of the … of compensation and benefits provided to employees. In addition, many duties within the payroll process have been …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… was to review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. … Board. General and highway fund budgeted appropriations for 2017 total approximately $1.2 million. Key Findings The … did not adopt a reserve fund policy or document plans for expected future use for two of its five reserve funds. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… and the maximum price or discount associated with such offer or promotion is better than the discount or net pricing … under this Contract for the life of such general offer or promotion . If the Contractor offers an early …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy … The Authority’s electronic data processing policy fails to address several key IT areas, including acceptable computer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… these contracts are submitted after the start date and result in late payments to the NFP. Agencies are strongly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… collected, recorded and deposited cash, processed payroll, made purchases and prepared abstracts and checks …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Steuben County – County Bridge Maintenance (S9-13-1)
… million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Thurston Fire Company – Board Oversight (2016M-429)
… provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which stipulate that a Board … audit of the Secretary/Treasurer's books and records in January 2015 or 2016. The credit card policy lacks a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Town of Lisbon – Financial Condition (2012M-202)
… a policy or develop procedures to govern the level of fund balance maintained. The Board had not developed accurate … has retained excessive amounts of unexpended surplus fund balance. Key Recommendations Adopt a policy and develop … estimates of anticipated revenues, expenditures and fund balance available for appropriation. Develop long-term …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. … unknown future capital costs, and is holding this money in a reserve that was not legally created. Key … be needed for future capital projects and place the funds in a lawfully established reserve fund … Village of Penn Yan …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets and … sewer districts had deficit fund balances ranging from $13,620 to $113,900 as of December 31, 2018. These deficit … estimates and monitor the budgets throughout the year. Develop a plan to address the negative fund balances in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. … The Nanticoke Volunteer Fire Department was a not-for-profit organization which was located in the Towns of … protection and emergency services. Budgeted appropriations for 2015 were approximately $59,800. After completion of our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds