Search
Town of Grand Island - Information Technology (2019M-34)
… complete report - pdf] Audit Objective Determine whether the Board ensured information technology (IT) assets were … use policy (CUP) compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory … Internet usage for CUP compliance. Periodically review the inventory of IT assets and expand it to include software …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34The Academy Charter School - Credit Card Expeditures (2019M-80)
… nature or purpose of the purchase. The Board approved 27 meal purchases, totaling $5,790, for payment without adequate … card users include a list of officials in attendance for meal expenditures along with itemized receipts and documentation of why the meal was necessary. School officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special … the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Cairo - Fuel Management (2019M-150)
… at $23,325. The fuel access keys were not kept locked or in a controlled environment. Nine of the 26 fuel keys were … used for Town purposes. Ensure fuel keys are kept locked in a secure environment. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-cairo-fuel-management-2019m-150Middleburgh Central School District - Information Technology (2019M-115)
… officials adequately safeguarded data from potential abuse or loss. Key Findings District officials did not … officials adequately safeguarded data from potential abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Town of Dayton - Fund Balance Management (2019M-221)
… Key Recommendations Evaluate the financial activity in the TW general fund and TW highway fund and establish a … action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Hilton Central School District – Network Access Controls (2022M-200)
… School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse or loss. In addition to sensitive network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… report – pdf] Audit Objective Determine whether the Sag Harbor Union Free School District’s (District) claims … audit school sag harbor claims auditing 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … accounts and ensure unneeded user accounts are disabled in a timely manner. Develop a process to identify and follow …
https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-userBayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… here - pdf] Audit Objective Determine whether Bayport-Blue Point Union Free School District (District) officials … school BayportBlue Point audit nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Village of Westfield – Water and Sewer Operations (2014M-209)
… 1, 2012 through June 17, 2014. Background The Village of Westfield is located in the Town of Westfield in Chautauqua County and has approximately 3,200 … Village of Westfield Water and Sewer Operations 2014M209 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Otego-Unadilla Central School District – Information Technology (2021M-178)
… did not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we … District officials generally agreed with the findings in our report and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Perry – Water Accountability (2014M-31)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014. Background The … Village of Perry Water Accountability 2014M31 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31State Agencies Bulletin No. 1980
… 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year based on the Consumer Price Index on December 31 of the previous year. This year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan members. Affected Employees ORP and VDC Tier 6 plan members are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (providers) did not document all service encounters in the Medicaid billing system (system). Key Recommendations … Ensure providers document all service encounters in the system. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Town of Adams – Justice Court Operations (2020M-163)
… Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly recorded, deposited … or bank reconciliations. Cash in a retired Justice’s bank account exceeded known liabilities by a total … investigate and resolve any differences. Contact the Justice Court Fund for guidance on reporting the unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Sayville Public Library – Treasurer (2016M-334)
… New York State Education Department’s Board of Regents in 1952, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334