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Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 transportation contracts totaling $552,659. … enough detail to verify that the parts ordered were used for District vehicles. Key Recommendations Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentSandy Creek Central School District – Reserve Management (2023M-43)
… $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to … expenditures. Transfer funds improperly maintained in the debt service fund to the general fund. Obtain Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing and information … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and … governing the Village’s IT system. The Village did not have formal policies or procedures addressing data backups or …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management practices for … fund balance policy establishing the level of fund balance to maintain, resulting in excessive unrestricted general fund … Develop budgeting and fund balance policies to govern the budgeting process and the levels of …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166York Central School District – Network Access Controls (2022M-93)
… complete report – pdf] Audit Objective Determine whether York Central School District (District) officials ensured … 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Town of Wappinger – Financial Condition (2013M-94)
… financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. Background The … in Dutchess County and has a population of approximately 26,275. An elected five-member Town Board is the legislative …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94Town of Watertown Fire District – Procurement (2022M-155)
… As a result, the Board and District officials do not have assurance that goods and services are acquired at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155About the Retirement System – What Every Employer Should Know
… establishes the benefits and the overall methodology used to make sure System assets are available to pay these benefits. NYSLRS administers benefits for more … for your reporting staff who work with NYSLRS. When you have questions or need help, you can send your question using …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population), 11 of 12 teachers responding to our survey were satisfied with their Internet … usage, and the District provided a system for users to submit Internet connectivity issues for resolution. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Marion Central School District – Procurement (2022M-3)
… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Greenville Central School District – Information Technology (2021M-156)
… complete report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials … a comprehensive acceptable use policy (AUP) and monitor employee computer use. Disable 64 unneeded network user … confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as required … did not maintain documentation to support attendance for training and we were unable to determine which staff … address recognition of the warning signs, whom to turn to for assistance, and how to access appropriate services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… Central School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… Free School District (District) used District resources to provide the mental health component of the New York Safe … Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by September 15, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newFabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to a project. Project IDs are selected on transactions and … implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionTown of Marathon – Claims Audit Process (2022M-124)
… As a result, the risk is increased that claims could have been paid for inappropriate purposes. In our sample of … the Board as required. 50 claims totaling $120,992 did not have appropriate support such as a voucher, itemized receipt … or the Town’s procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… $318,454, as required by the Purchasing Regulation. Have support that they obtained the required number of quotes …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… Hochul set forth her agenda. State government is here to work for the people of this state and make life better and … on our health and economy. As the nation continues to recover from pandemic aftershocks, the state’s fiscal … economy remains uneven, and inflation is still too high. To prepare for future risks and uncertainties, rainy day …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address