Search
Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mCity of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … New York Economic Development Council for its partnership in creating sensible legislation to that will preserve IDAs as a critical economic engine in improving local communities. My thanks also to Governor …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Agencies Bulletin No. 1338
… Purpose To alert payroll system users of processing schedule changes. Overview PayServ will not be available … for normal processing. PayServ will be available (extended hours) until 8:00 p.m. on August 11th – 14th and August 18th … for more processing time. Agency Impact The processing schedule has been compressed to accommodate this system …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceGreenville Fire District – Investment Program (2023M-106)
… the 17-month audit period, the District earned $539 from money on deposit in the District’s checking and money market accounts, which had average available funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Village of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Saranac Central School District – Investment Program (2023M-89)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… Deficiencies identified from our audit include: The Assistant Superintendent for Business (Assistant Superintendent) did not maintain a perpetual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37Accounts Payable Advisory No. 25
… Personal and Private Information Guidance: This advisory is intended to remind Business Units that confidential …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… Objective Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s … this audit. … Determine whether the PalmyraMacedon Central School District District used resources to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… Determine whether the Lowville Academy and Central School District (District) used resources to ensure the District’s … … Determine whether the Lowville Academy and Central School District District used resources to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetTown of Lansing – Information Technology (2022M-66)
… [read complete report - pdf] Audit Objective Determine whether Town of … Board (Board) did not create adequate written IT policies for network user access, online banking and breach … The Board did not require IT security awareness training for computer users. Key Recommendations Review user access on …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… damage. The District, which is one of 58 such districts in the State, is governed by a five-member Board of … not ensure that certain contract agreements were approved in a timely manner. Key Recommendations Ensure that meeting …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Tonawanda City School District - Procurement (2023M-108)
… (GML) Section 103 and may have paid more than necessary for goods and services. The Board and District officials: Procured 167 interactive panels for $684,132 without obtaining competitive bids as required … or request proposals in accordance with District policies for 23 purchases totaling $102,378. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108Village of Fayetteville – Information Technology Policies (2017M-47)
… safeguard electronic data and computer resources for the period June 1, 2015 through December 31, 2016. … Board of Trustees. General fund budgeted appropriations for 2016-17 totaled approximately $5.9 million. Key Findings … not adopt information technology policies and procedures for individual access rights, disaster recovery and password …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and disbursement … The Clerk-Treasurer performs all financial duties relating to collecting and disbursing Village money, as well as … Board did not certify the list of unpaid water accounts to be re-levied. Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and … June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located in Cattaraugus County and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Village of Old Brookville – Cash Receipts (2015M-286)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipts practices for the … July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau County. The … Village, which has a population of approximately 2,100, is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286State Agencies Bulletin No. 913
… agencies who use the Automated Interface (AI) file of the new Date of Birth field. Changes to the Automated Interface … will generate if an incorrect format is submitted. The new positions are listed below for the AI file NHRP573 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/913-additional-field-automated-interface-file