Search
XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… 4-30 years no depreciation 10-12 years no depreciation 20-75 years A renovation is a project performed on an already … The renovation costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsAccounts Payable Advisory No. 52
… and quality of goods or services from the vendor based on the agency’s expectations, which ideally should have been …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Bethpage Public Library – Procurement (2019M-219)
… (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with … policies. Key Findings The Board did not ensure goods and services were procured competitively and in accordance with … related parties. Competitive proposals for professional services are obtained on a periodic basis and that credit …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Pulteney – Financial Condition (2021M-24)
Determine whether the Town of Pulteney Town Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Pompey Hill Fire District – Financial Management (2021M-136)
… complete report - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners … audited and annual reports were filed timely. Key Findings The Board did not properly establish and manage the capital … Determine whether the Pompey Hill Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Horseheads Central School District – Network Access Controls (2021M-127)
… if the District was appropriately billed or receiving the best value for IT services. Did not establish formal policies …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Adirondack Central School District – Information Technology (2022M-61)
… Determine whether Adirondack Central School District District officials implemented adequate information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did … the purchasing policies to include sufficient guidelines for the procurement of professional services. Periodically … service providers. The District used the same vendor for liability insurance for 18 years, heating, ventilation …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Town of Corning – Procurement (2020M-93)
… awarded for $26,000 to a company owned by a Board member’s sons even though the company was not the lowest bidder. The … for the mowing contract. Appendix B includes our comment on the issue raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… to initiate corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Island Trees Union Free School District - School District Website (S9-19-34)
… complete report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Otego-Unadilla Central School District - School District Website (S9-19-26)
… documents to make informed decisions. Officials did not post the: Final annual budget. Comprehensive appended … results in an easily accessible location. Corrective action plan (CAP) in an easily accessible location and … who is responsible for implementing an audit’s corrective action. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26City of Johnstown – Information Technology (2020M-127)
… damage, lawsuits, a disruption in operations or a security breach. City officials did not: Develop adequate IT policies and procedures or provide IT security awareness training. Have a complete and accurate IT … or service level agreement (SLA) with the IT service provider to define responsibilities. Develop or adopt a …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… complete report - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that … Determine whether Brighton Fire District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Saugerties Central School District – IT Asset Management (S9-22-05)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $7,300 were not inventoried. In addition, annual inventories were not conducted and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Chappaqua Central School District - Fixed Assets (2022M-186)
… the District’s new asset list is complete, accurate and up-to-date and that all fixed assets are tagged. Ensure that all … District’s new asset list. Update the fixed asset policy to require periodic and unannounced inventory counts. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… claims and reviewing bank statements and canceled check images. Key Recommendations Amend the bylaws and written … and policies. Review bank statements and canceled check images. Audit all claims and ensure they have documented …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashRochester Academy Charter School – Credit Cards (2022M-208)
… Academy Charter School (School) officials ensured credit card charges were properly approved, supported and for … purposes. Key Findings School officials did not ensure credit card charges were properly approved, adequately … did not perform an effective and timely review of credit card charges. As a result: School officials approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… obsolete unused IT equipment that had not been sanitized of data prior to storage. We were unable to identify 354 … We identified 70 unused IT assets that were at high risk of potential theft and misuse of personal, private or sensitive information, or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… education services by ensuring students received services in accordance with their individual education programs (IEPs) … and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did not ensure that students received all services in accordance with their IEPs. We reviewed IEPs for 28 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-and