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Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… and Central School District (District) used resources to ensure the District’s Internet connectivity meets the … percent of the population),15 of 17 teachers responding to our survey were satisfied with their Internet … monitored bandwidth usage and 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/lowville-academy-and-central-school-district-school-internetTown of Lansing – Information Technology (2022M-66)
Determine whether Town of Lansing Town officials ensured information technology 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-238X.7 Overview – X. Guide to Vendor/Customer Management
… Customer File facilitates statewide reporting of the total funds received by customer and also allows the creation of a … with Business Units. The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, and to track …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewVillage of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The Village of Speculator is located in the Town of Lake Pleasant in …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Wayne Central School District – Transportation Department Operations (2021M-160)
… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMonticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … Board of Commissioners. The Authority’s operating budget for the 2016-17 fiscal year totals approximately $1.1 … Board receives the monthly HCV program disbursement report for review. Develop FSS program disbursement procedures to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Whitesville Central School District – Information Technology (2021M-22)
… policies or procedures to monitor shared accounts or for adding, modifying or disabling user permissions to the … user permissions policy and establish written procedures for adding, modifying and disabling user permissions and for monitoring shared accounts. District officials agreed …
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)
… our audit was to review the Library’s Treasurer position for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $3.7 … did not take an oath of office, which is a requirement for holding public office. Key Recommendations Consult with …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… management policies and provide additional staff training on cash collection … Center Moriches Free Public Library …
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
… (7S), NYCBERS (7T), NYCERS (7U), PFRS (7W), NYSTRS (7X), and ERS (7Y). Affected Employees Employees who are Tier 6 … 1, 2019, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will continue to remain at $225,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsCity of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were unaccounted for due to inadequate segregation of duties. Cash was not … vendor and the Internal Revenue Service (IRS) to recover funds withheld. Provide oversight and segregate incompatible …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Cairo - Fuel Management (2019M-150)
… at $93,324, Town officials were only able to account for 12,571 gallons (29 percent), valued at $23,325. The fuel … documented and reviewed. Implement policies and procedures for tracking fuel usage to ensure fuel is used for Town purposes. Ensure fuel keys are kept locked in a …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… officials did not monitor the computer use policy. Twenty of 66 user accounts were not necessary for Town operations. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220South Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… Audit Results We reviewed the salary and benefit payments for the 14 District employees in the teacher center tracing … substitute lists and the District’s policy. Except for minor discrepancies, which we discussed with District … center costs. We reviewed the salary and benefit payments for the eight individuals working in the Pre-K program by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Morristown Central School District – Information Technology (2021M-137)
… disruptions. Officials did not: Develop written procedures for granting, changing and revoking user access to the … officials. Key Recommendations Develop written procedures for network user access. Evaluate and periodically review all … Develop a comprehensive written IT contingency plan for the District. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137Haldane 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-84IX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash needs;” Federal cash which is transferred by the Federal Government to state primary government agencies (i.e., not public authorities or local governments) will be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions