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State Comptroller DiNapoli Releases School District Audits
… As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT … in one employee receiving additional compensation of $4,940 and one employee being underpaid $731. Leave time was … oversight. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0NYS Common Retirement Fund Reports Second Quarter Results
… had a strong first half year, assisted by a surging stock market," DiNapoli said. "However, we remain focused on recent … fund is prudently diversified to smooth out the stock market rollercoaster, and maximize sustainable investment … the Fund has an investment approach which capitalizes on market opportunities and weathers market ups and downs. The …
https://www.osc.ny.gov/press/releases/2018/11/nys-common-retirement-fund-reports-second-quarter-resultsOpinion 98-8
… services, when available in the form, function and utility required by the political subdivision, from a … subdivisions through the New York State Office of General Service's centralized contracts). Section 162(1) expressly … entities) submits a notice of intent to provide the service in the form, function and utility required, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… General capital assets should be accounted for at historical cost (at estimated historical cost if … place a fixed asset in its intended location and condition for use (i.e., freight and transportation charges, site … Original contract price Brokers' commissions Legal fees for examining and recording title Cost of title guarantee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… priorities, including addressing the affordable housing crisis, fighting back on crime, and investing in high quality … shared by all New Yorkers. “We are now entering the third year of the lingering effects of COVID-19 on our health …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressVIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersOlean City School District – Reserve Funds (2022M-187)
… and District officials properly established and used reserve funds and maintained them at reasonable levels. Key … officials properly established the District’s nine general fund reserve funds totaling $10.9 million but did not use the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Cherry Valley Fire District - Board Oversight (2019M-141)
… [read complete report - pdf] Audit Objective Determine whether the Board properly … the costs of services were equitably allocated between service areas. Ensure the Annual Update Documents (AUDs), …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Town of Lake Luzerne – Procurement (2022M-95)
… three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed by an elected nine-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Holland Patent Central School District – Access to the Student Information System (2016M-326)
… period July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the … Holland Patent Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemVillage of Alfred – Information Technology (2017M-236)
… Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is … or procedures detailing the acceptable use of IT assets and the backing up of critical data. The Village did not have … training to employees. Key Recommendations Develop and adopt an acceptable use policy and comprehensive policies …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… audit was to determine whether the City adequately secured and safeguarded its computerized data for the period April 1, … The City of Hornell is located in Steuben County and has a population of approximately 8,500. The City is … total approximately $13 million. Key Findings The Council and City officials did not develop adequate information …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… for the period January 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie … grew by 28 and 79 percent, respectively, from 2014 through 2017. Budgeted TW and TOV appropriations exceeded … 19 percent and 31 percent, respectively, from 2014 through 2017. Town officials have not developed multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… for the 2016-17 fiscal year totaled approximately $546 million. Key Findings The City’s leave accrual processes …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Washington County – Procurement (2017M-224)
… County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not obtain … are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and employees …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information technology access controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… effectively to adequately safeguard District assets for the period July 1, 2011, to November 30, 2012. Background … comprises seven elected members. Budgeted expenditures for the 2012-13 fiscal year are approximately $8.4 million, … procedures have been developed and adhered to by staff for cash receipts and disbursements, payroll, purchasing, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsSchenevus Central School District – Budgeting (2014M-123)
… Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123