Search
Red Hook Central School District – Follow Up (2007M-66-F)
… in July 2007. Background The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fQuestar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… technology (IT) hardware assets were properly accounted for. Audit Results As of June 30, 2023, Questar BOCES had IT … an original cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareTown of Elmira – Audit Follow-Up (2015M-226-F)
… Purpose of Audit The purpose of our review was to assess the Town’s … July 11, 2016, in implementing our recommendations in the audit report released in January 2016. Background The Town of … progress implementing corrective action. Of the 10 audit recommendations, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fEnterprise Charter School – Enrollment and Billing (2014M-378)
… provides education to approximately 400 students from kindergarten through eighth grade. Operating expenditures for …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials did not prevent or monitor public disclosure of information on the Town’s water system. In addition, … to Water plant employees. Prohibit the public disclosure of sensitive water system information. Local officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of East Otto - Information Technology (2018M-156)
… acceptable use policy; we found evidence of personal use on four of the six computers examined. Adopted a disaster …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… with our recommendations. Appendix B includes our comments on the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Letchworth Central School District - Reserves (2018M-176)
… levels. Key Findings The written reserve fund policy does not adequately address funding levels resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Local Government Financial Data Release Dates
… of local government are made available according to this schedule: Class of Local Government Release of Annual … Book New York . Learn more about annual financial report filing deadlines for counties, cities, towns and villages. …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesHazard Mitigation and Coordination
… Objective To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, … the Program Hurricane Sandy, or Superstorm Sandy, hit New York City 10 years ago, on October 29, 2012, and in its …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationHomeless Outreach Services in the New York City Subway System
… Objectives To determine whether the Metropolitan Transportation … entered into a Memorandum of Understanding (MOU) with DHS to provide homeless outreach and placement services. In turn, … a non-profit provider of homeless housing and services, to perform these services. DHS’ three-year contract, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemAccounts Payable Advisory No. 29
… may also approve vouchers if the head of the agency, or a designee, has granted that authority by a rule or written … filed with the Comptroller. Section 110 also requires the designee be identified in writing and filed with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationPurchasing and Procurement Practices
… Law requires all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a competitive bidding purchasing policy approved by the New York State Franchise Oversight Board … or services from suppliers outside of the approved vendor list without the Purchasing Department questioning why the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesTompkins County Development Corporation – Board Oversight (2021M-7)
… Findings The Board generally oversaw operations but was unaware that its policy covered the calculation of the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightLongwood Central School District – Purchasing (2016M-16)
… provide guidance on procurement methods for purchases that do not require competitive bidding. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Town of Willsboro – Audit Follow-Up (2014M-68-F)
… Purpose of Audit Review The purpose of our review was to assess the … as of May 2016, in implementing our recommendations in the audit report released in July 2014. Background The Town of … fiscal year were approximately $1.9 million. Results of Audit Review Based on our limited procedures, it appears that …
https://www.osc.ny.gov/local-government/audits/town/2016/08/05/town-willsboro-audit-follow-2014m-68-fVillage of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials … Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees … on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… whether Village of Lake Placid (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Cattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06City of Corning – Foreign Fire Insurance Funds (2017M-143)
… July 1, 2015 through June 23, 2017. Background The City of Corning is located in Steuben County and has a population of … City of Corning Foreign Fire Insurance Funds 2017M143 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143