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Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… previous 12 months. Key Recommendations Ensure the Board receives the monthly HCV program disbursement report for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272X.7 Overview – X. Guide to Vendor/Customer Management
… providing or owing monies to the State or one of its Business Units. Business Units use Customers in the Statewide Financial … subsidiaries that have financial relationships with Business Units. The use of Customers is required for revenue … providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewEast Moriches Union Free School District – Budget Review (B7-13-3)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsWayne Central School District – Transportation Department Operations (2021M-160)
… complete report - pdf ] Audit Objective Determine whether Wayne Central School District (District) officials have … Determine whether Wayne Central School District District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mV.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. … the COA Standard Activity Change Request Form which can be found on SFS Secure and submit it to … The Activity ChartField can be used to define lowerlevel detail of a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsHaldane Central School District – Information Technology (2021M-84)
… former employee accounts. Create secondary user accounts, for three network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control … permissions and create secondary accounts to be used for non-administrative activities. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84Morristown Central School District – Information Technology (2021M-137)
… for granting, changing and revoking user access to the overall network. Perform periodic reviews of network user … to determine whether they were appropriate or needed. In addition, sensitive IT control weaknesses were … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Village of Hempstead – Budget Review (B7-14-4)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget for the 2014-15 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 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 through July 31, 2013. Background … The Library’s operating expenditures totaled $2.3 million for the 2013 fiscal year. Key Findings The Board has adopted … formal policies or procedures to ensure accountability for the cash receipts process. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378State Agencies Bulletin No. 1876
… NYCERS, PFRS, NYSTRS or ERS are affected. Background In accordance with Senate Resolution No. 958 of Bill No. … for the above referenced retirement systems are currently in effect. OSC Actions PayServ will automatically stop … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsVillage of Speculator – Financial Condition (2013M-381)
… 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The … operating deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Whitesville Central School District – Information Technology (2021M-22)
… systems. Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Sayville Public Library – Treasurer (2016M-334)
… Suffolk County. The Library, which received its charter from the New York State Education Department’s Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… (NYSED). When tested, the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was 564 Mbps. The District’s contracted …
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)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
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)
… (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town … ensure IT systems were adequately secured and protected against unauthorized use, access and loss. In addition to … IT systems were adequately secured and protected against unauthorized use access and loss …
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)
… the District’s internal controls over financial operations for the period January 1, 2014 through May 20, 2015. … governed by a five-member Board of Directors. Expenditures for the 2014 fiscal year totaled approximately $570,000. Key … record of Board actions, key decisions and the rationale for those decisions, as appropriate. Approve contractual …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 percent of its revenues ($17,241) … to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14