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DiNapoli Releases City of Troy Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Troy budget review. City of Troy – Budget Review (Rensselaer County) The city’s …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewEllenville Central School District – Network User Accounts (2022M-18)
… IT system in at least six months from the date of our test. Established written procedures for granting, changing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Peekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … network user accounts, one of which was last logged on in January 2012. Ensured all users using IT resources …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… The following are the new SFS federal security roles: Role … a user access to the basic elements needed to create and maintain projects and the relationship with customer … a project in an ‘Open’ status allowing configuration of funds distribution and association with a customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesOverview – Enhanced Reporting
… payments and payments for service credit purchases (SCP). In addition, when you need to adjust previously reported … to us by February 7. Late monthly reports can result in interest charges on members’ contributions, loans and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewTown of Pawling – Procurement (2021M-17)
… Seek competition for professional services obtained from eight service providers paid $342,770 of the 10 …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Ramapo Catskill Library System – Procurement (2015M-84)
… was to examine the Library System’s procurement processes for the period January 1, 2013 through December 5, 2014. … is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84Kent Fire District No. 1 - Financial Operations (2019M-37)
… budgeted. The Board was unable to provide documentation of four required permissive referendums and legal notices. … that are complete and accurate, including estimates of fund balance and realistic estimates of appropriations. Ensure transfers to reserves are included …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Town of Schroeppel - Financial Records and Reports (2019M-187)
… which are the Annual Financial Reports, were not filed on a timely basis. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54New Paltz Central School District – Payroll (2021M-45)
… There was no support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Clifton Springs – Board Oversight (2014M-099)
… Purpose of Audit The purpose of our audit was to examine the Village Board’s oversight … 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Eagle – Wind Power Revenues (2014M-125)
… Purpose of Audit The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of Brandon - Financial Condition (2019M-239)
… to establish reasonable levels of fund balance, along with a longterm financial and capital plan. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Town of North Castle – Cash Disbursement (2013M-32)
… $26 million, the lack of bank reconciliations creates a risk that errors or fraudulent transactions could occur … 2012 and months thereafter, with all reconciling items being resolved in a timely manner. … Town of North Castle Cash Disbursement …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Naples Central School District – Network Access Controls (2020M-82)
… 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… of fund balance during this period that was not needed to fund operations. The Board has not adopted a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… and leave records for the period July 1, 2014 through June 10, 2016. Background The Hilton Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit … Central School District is located in the Town of Huntington, Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County – Court and Trust Funds (2014M-85)
… Purpose of Review The purpose of our review was to examine the County’s controls to … and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. Background … resulting in a mechanic’s lien, when the whereabouts of any person entitled to an estate payment is unknown. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85