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DiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… accumulated in six check-off funds, with nearly 90 percent of that for health-related causes including breast cancer, … state’s Conservation Fund, administered by the Department of Environmental Conservation, for fish and wildlife … during the prior five years. No spending has occurred out of two funds – the prostate cancer check-off and the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesOversight of the Home Delivered Meals Program (Follow-up)
… Objective To assess the extent of implementation of the 12 recommendations included in our initial audit report, Oversight of the Home Delivered Meals Program (Report 2020-N-5 ). About … To assess the extent of implementation of the 12 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… showed that New York has more than 1,000 intermediate- and high-hazard dams, nearly 400 of which are owned or … those owned or co-owned by local governments. "The deadly and destructive consequences of flooding in New York are … in the loss of life, devastation of several communities and flooding that spans multiple counties. Even a small dam …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsState Comptroller DiNapoli Releases School District Audits
… and authorization. Friendship Central School District – Fund Balance and Reserves (Allegany County) The board and … Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (Otsego County) Officials … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Dundee Central School District - Information Technology (2018M-74)
… our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74Town of Howard - Fund Balance Management (2018M-192)
… [read complete report - pdf] Audit Objective Determine whether the Board effectively …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Area #11 – Physical Controls – Information Technology Governance
… power supplies. Larger local governments and schools may have a server room while smaller units may place servers next … in the middle of the room or other high-traffic area. You should inspect the location of computers and server … or access. The Information Technology Governance LGMG can be downloaded at …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsQueensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… year totaled approximately $59.2 million. Key Findings The student treasurers and faculty advisors of five ECA clubs did not maintain adequate supporting documentation for 28 remittances totaling $36,079. Eight collections for prom … to the central treasurer. Key Recommendations Ensure student treasurers and advisors maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mSullivan County Community College – Information Technology (2017M-123)
… Board did not establish policies and procedures regarding breach notifications and disaster recovery plans. Server room … and removal of inactive and unnecessary user accounts, breach notifications and disaster recovery testing and …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Springs Union Free School District - Payroll (2018M-222)
… tested was not supported by a required planned absence request form. Vacation and sick leave balances for 11 of 33 … Implement and enforce procedures over leave accrual record maintenance, including how employees request leave and periodic review and reconciliation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222City of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for … 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Speculator – Financial Condition (2013M-381)
… August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Compliance With Special Education Requirements – Evaluations
… for completing evaluations, resulting in potential delays in the provision of services for affected students. … and identified specific factors that contribute to delays: Within the evaluation process, students’ … speech and language assessments were significant causes of delays. We also identified system shortcomings that hinder …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsResources for Local Officials
… Guides New Official Quick Start Guide [pdf] Planning Resources Population Data, Resources and Publications File Data with the Office of the … Resources for Local Officials …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… January 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not design and … County of Clinton Industrial Development Agency Project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCity of Lockport – Independent Audit Services (2014M-238)
… services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Controls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … over the cash advance accounts it oversees to ensure the money is properly accou …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTown of Norwich – Justice Court (S9-14-3)
… areas in the Court software, such as an inadequate audit trail and insufficient automated controls. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Benefit Eligibility Assessment Process (Follow-Up)
… included in our initial audit report, Benefit Eligibility Assessment Process (Report 2012-S-51). … Resources Administration’s (HRA) public assistance benefit eligibility assessment process complied with applicable … and consistent assessment process when determining client eligibility in compliance with governing policies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-follow