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Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse.  The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 20 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 45 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 37 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Pine Bush Central School District – IT Asset Management (S9-22-21)

audit school pine bush IT

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

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-s9-22

Newfield 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-s9-22-17

Mechanicville City School District – IT Asset Management (S9-22-16)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 36 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16

Frankfort-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-assets

State 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-database

Selected 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-0

Town 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-84

Town 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-32

XI.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-purchases

Tonawanda 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-technology

XI.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-contracts

Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)

… the Board allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as …

https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256

Steuben 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-s9-13-1

Thurston 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-429

Town 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-202