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Town of Hamden – Financial Condition (2013M-86)
… of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. … since 2008. The Board did not approve budget amendments for the 2012 budget until January 2013, one month after the … Key Recommendations Evaluate recurring revenue sources for budgetary purposes over which there is direct control …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… personnel. Key Findings The Board and District officials have not developed and adopted a comprehensive written IT … and periodically tested for efficacy, District officials have less assurance that employees will react quickly and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyWyoming Central School District – Professional Services (2020M-152)
… District paid 11 professional service providers a total of $189,000 without using requests for proposals (RFPs) as … three professional service providers who were paid a total of $50,000. Key Recommendations Procure professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152CUNY Bulletin No. CU-719
… The purpose of this bulletin is to notify agencies of new voluntary deduction codes for City University of New York (CUNY) Health Insurance. Affected Employees CUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceGananda Central School District – Procurement (2021M-86)
… document that they properly sought required competition for purchases: Subject to competitive bidding requirements … has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsHarford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170York Central School District – Network Access Controls (2022M-93)
… comply with Board policy to ensure adequate network access control procedures were established including a comprehensive … to provide. In addition, sensitive network access control weaknesses were communicated confidentially to …
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)
… the Town’s financial condition and budgeting practices for the period January 1, 2010, through December 31, 2012. … five-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The 2012 … Develop realistic revenue and expenditure estimates for the annual budgets. Maintain a detailed record of …
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)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155IX.2.A Acronyms – IX. Federal Grants
… ALN Assistance Listing Number (formerly Catalog of Federal Domestic Assistance or CFDA) ASAP Automated Standard … Central Contractor Registration CFDA Catalog of Federal Domestic Assistance (currently Assistance Listing Number or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardBeacon City School District – Information Technology (2023M-143)
… accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143Town of Hector – Employee Compensation (2024M-85)
… Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Cayuga County - Procurement and Claims Audit (2018M-274)
… were adequately supported and properly audited before payment. Key Findings County officials: Did not seek … $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. … did not: Audit 26 claims totaling $76,804 before payment and approved 25 claims totaling $50,439 that were not …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274DiNapoli Statement on Executive Budget Proposal
… few and put it back into the hands of ordinary citizens. In the coming weeks, my office will thoroughly review the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… 1, 2014 through January 31, 2015. Background The Saratoga County IDA is an independent public benefit corporation … in 1971 to further economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the Saratoga County Legislature. Key Findings The IDA had provisions to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… and whether all disbursements were properly supported and for legitimate ECA purposes. Key Findings The Board did not … as required. The Central Treasurer recorded receipts for three clubs totaling $37,911. However, none of these … how much was collected or that receipts were accounted for. We reviewed 28 deposits totaling $31,521 and found four …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit … Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits