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Forestville Central School District - Information Technology (2019M-170)
… - pdf] Audit Objective Determine whether personal, private and sensitive information (PPSI) on, or accessed through, the District’s information technology (IT) system was properly … did not provide formalized IT security awareness training for individuals who used the District’s IT assets. Personal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Remsen Central School District - Claims Audit Process (2019M-86)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Hewlett Bay Fire District
… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMount Morris Central School District – Online Banking (2022M-99)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … to online banking. In addition to sensitive information technology (IT) control weaknesses that we confidentially … Monitor computer use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleState Police Bulletin No. SP-235
… Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions: OSC will automatically increase the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the … persons they might injure or whose property they might damage as a result of an accident. According to Vehicle and …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleBronxville Union Free School District - Procurement (2018M-46)
… for the purchase of goods and services not subject to competitive bidding and ensured that written contracts … not: Always seek competition for professional services. Have written agreements for 10 professional service providers … Consider revising the District’s purchasing policy to require competition for procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46Schodack Central School District - Extra-Classroom Activities (2019M-85)
… [read complete report - pdf] Audit Objective Determine whether … and collections and disbursements were properly accounted for. Key Findings The faculty auditor does not review ECA … adequate supporting documentation in a timely manner for all ECA fund collections that are remitted for deposit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Town of Ephratah – Accounting Records and Reports (2022M-138)
… Update Documents (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 … the Supervisor’s records. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Cortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in … to job duties. The Treasurer should: Control his signature when it is applied to prepared checks. Discontinue assigning …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247City of Albany – Payroll (2015M-110)
… of Audit The purpose of our audit was to review the City’s payroll operations for the period January 1, 2013 through … a population of approximately 99,000. The City is governed by an elected 16-member Common Council. Budgeted payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… for managing business office network user accounts to help prevent unauthorized computer use, access and loss. … did not properly manage network user account controls to help maintain continuity of business office operations and … officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesComptroller DiNapoli Releases School Audits
… North Bellmore Union Free School District and Schenectady County Community College . "In an era of limited resources … Park Union Free School District – Financial Management (Nassau County) Over the past five years, district officials … Bellmore Union Free School District – Financial Condition (Nassau County) From 2009-10 through 2012-13, the district …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … officials have not performed a cost-benefit analysis to analyze the effect of borrowing for tax certiorari … Board has not adopted a policy for the use of and access to personal, private and sensitive information. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWalden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were … and disable unneeded network user accounts resulting in 61 unnecessary accounts. Provide adequate IT security …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-and