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Pine Bush Central School District – IT Asset Management (S9-22-21)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … The additional 15 assets were properly inventoried. In addition, annual inventories were not conducted, network …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… costs of $1,580 could not be located. Seventeen assets (16 Chromebooks and one 3D printer) with a total estimated …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Newfield Central School District – IT Asset Management (S9-22-17)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could … Ten assets, including three interactive displays, two laptops, two iPads, two Chromebooks and one 3D printer …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Schoharie Central School District – Financial Condition (2013M-263)
… period. In addition, although the Board appropriated on average approximately $1.1 million of unexpended surplus … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictGoshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Freeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … million. Key Findings The District’s unrestricted fund balance was as much as 12 percent of the ensuing year’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… needs, including education, public safety, health and mental health care, among other priorities. “The Governor and the Legislature have boosted the state’s rainy-day funds and other reserves for economic uncertainties, and these …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetChittenango Central School District – Information Technology (2023M-155)
… are no longer needed and periodically review user accounts for necessity. Develop and adopt a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… This could increase the District’s operational and pension costs. Key Recommendations Ensure overtime is …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeTupper Lake Central School District – Financial Condition (2014M-151)
… structurally balanced because the Board routinely relied on significant amounts of appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Selected Aspects of Discretionary Spending
… Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0State Agencies Bulletin No. 306
… Purpose To provide information about additional public queries available for agency use. Affected Employees … used reports or data requests. The new queries, described in the attached listing, are grouped into these five … can run these queries to obtain the results described in the attachment. If it is necessary to modify a query, it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls and multiyear planning for the period January 1, … through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of Wales – Financial Management (2017M-32)
… $1.2 million. Key Findings The Board adopted budgets based on unreasonable estimates of revenues and expenditures. … budgets that reflect the Town’s operating needs based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Lansing Central School District – Procurement (2021M-213)
… may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213High Falls Water District – Water Fees (2015M-153)
… of the water clerk’s entries before bills are sent out. Adopt a written policy establishing the penalty rate for …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153