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Town of Johnsburg – North Creek Water District Charges (2023M-51)
… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentSandy Creek Central School District – Reserve Management (2023M-43)
… officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) was … for debt payments. $244,418 was transferred to the retirement contribution reserve without Board authorization. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… processing and information technology (IT) operations for the period March 1, 2013 through May 31, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $765,677. Key Findings … were properly authorized and approved or that claims were for proper Village purposes. The Board did not adopt a …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Village of Victor – Financial Management (2015M-166)
… 1, 2013 through July 8, 2015. Background The Village of Victor is located in the Town of Victor, Ontario County, and has a population of approximately … Village of Victor Financial Management 2015M166 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166York Central School District – Network Access Controls (2022M-93)
… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …
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)
Town of Wappinger Financial Condition 2013M94
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-155About the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … Gigabits per second (Gbps) for Internet service. Overall, of the 33 teachers surveyed (10 percent of the population), 11 of 12 teachers responding to our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Marion Central School District – Procurement (2022M-3)
… bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Greenville Central School District – Information Technology (2021M-156)
… use or access. Key Findings District officials did not establish adequate policies and procedures for network … to prevent unauthorized use or access. Officials did not: Develop a comprehensive acceptable use policy (AUP) and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Rye Neck Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-34)
… complete report - pdf] Audit Objective Determine whether the Rye Neck Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act … Determine whether the Rye Neck Union Free School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/rye-neck-union-free-school-district-mental-health-training-component-newLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
… (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school year by … Nine of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/livonia-central-school-district-mental-health-training-component-new-yorkGreenport Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-30)
… pdf] Audit Objective Determine whether the Greenport Union Free School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to all staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/greenport-union-free-school-district-mental-health-training-component-newFabius-Pompey Central School District – Budget Review (B3-13-5)
… expenditure projections in the District’s tentative budget for the 2013-14 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 while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… identifier to capture costs related to a project. Project IDs are selected on transactions and collected in Project … will occur for agencies who manually name their Project IDs. Using the federal grant number as the Project ID when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionTown of Marathon – Claims Audit Process (2022M-124)
… Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the … support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method … is maintained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesState Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address