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DiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewEllenville Central School District – Network User Accounts (2022M-18)
… 550 network user accounts that were no longer needed. Of the 550 unneeded accounts, 462 were not used to log into … the District’s IT system in at least six months from the date of our test. Established written procedures for granting, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… Project Activity Guide Provides a user access to the basic elements needed to create and maintain projects and the relationship with … Project Activity Guide Maintenance Provides a user access to the basic elements needed to create a project in an ‘Open’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesOverview – Enhanced Reporting
… Online . You report this information using the enhanced reporting format, which accepts more data than the previous … Enhanced reporting lets employers submit detailed employee salary and service data to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewTown of Pawling – Procurement (2021M-17)
… report - pdf ] Audit Objective Determine whether Town of Pawling (Town) officials used a competitive process to … obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for … Determine whether Town of Pawling Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Ramapo Catskill Library System – Procurement (2015M-84)
… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Kent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54New Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… documented annual audit of the records of the Village Justice and the Clerk-Treasurer. The Board did not develop a … Recommendations Annually audit the records of the Village Justice and the Clerk-Treasurer. Develop a formal, written …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Eagle – Wind Power Revenues (2014M-125)
… to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 through April … Key Findings Town officials did not properly review wind power revenues to ensure that the amounts received were … was to examine the Towns use of and longterm plan for wind power revenues for the period January 1 2013 through April 8 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Brandon - Financial Condition (2019M-239)
… Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January … overspent three consecutive years (2017-2019), resulting in operating deficits. The Board does not have a policy to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of North Castle – Cash Disbursement (2013M-32)
… Key Finding Internal controls over cash disbursement are appropriately designed and operating effectively with the … Key Recommendation Ensure that bank reconciliations are prepared for June 2012 and months thereafter, with all …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Naples Central School District – Network Access Controls (2020M-82)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be … disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … Key Recommendations Adopt budgets with realistic estimates of appropriations and financing sources based on historical …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The District, … invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that funds are only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County – Court and Trust Funds (2014M-85)
… whereabouts of any person entitled to an estate payment is unknown. Key Findings The records maintained by the County …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85