Search
East Moriches Union Free School District – Budget Review (B7-13-3)
… for the 2013-14 fiscal year are reasonable. Background The East Moriches Union Free School District, located in Suffolk … East Moriches Union Free School District Budget Review B7133 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Hempstead – Budget Review (B7-14-4)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Village of Little Valley – Capital Project Management (2020M-129)
… ] Audit Objective Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned … Determine whether the Village of Little Valley Village Board of Trustees Board properly planned and …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Village of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… adequate network controls for nonstudent user accounts to help prevent unauthorized access. As a result, the District has an increased risk of unauthorized access to and use of the District network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userNorthern Adirondack Central School District – Financial Condition (2020M-51)
Determine whether the Board and District officials effectively manage the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Broadalbin-Perth Central School District – Online Banking (2020M-144)
… (District) Board and District officials ensured online banking transactions were appropriate and information was … and District officials did not adequately safeguard online banking transactions. Officials did not: Adopt a comprehensive online banking policy. Monitor online banking user compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144XV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole Custody Reporting … immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … account balance(s) must be provided to the Commissioner of Taxation and Finance within 7 days of the succeeding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Morris – Board Oversight (2013M-75)
… 1, 2012, through February 21, 2013. Background The Town of Morris is located in Otsego County and has 1,878 residents. … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75Herricks Union Free School District – Overtime (2019M-127)
Determine whether District officials properly approved and monitored overtime for custodial employees
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Town of Moriah - Leave Accruals (2019M-168)
Determine whether Town officials accurately maintained employees leave accrual records
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175Village of Delhi - Disbursements (2019M-204)
… Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an individual …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mState Comptroller DiNapoli Releases School District Audits
… limit by approximately $600,000, or 5.4 percentage points. When the projected unused appropriated fund balance … the statutory limit by $1.3 million, or 11.9 percentage points. The board and district officials did not develop and … by $490,000 to $1.8 million, or 4.3 to 15.7 percentage points. Real property tax levies were higher than necessary, …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued. Office of General Services (OGS): Compliance With Executive Order 88: Energy Efficiency of State Buildings (2018-S-62) OGS has developed targets and … However, OGS relied on one project to provide the majority of its energy savings. This project has met criticism from …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Identifying Information” section of the Vendor Record contains useful information about the … The Identifying Information section of the Vendor Record contains useful information about the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationLivingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Divorce – Article 14 Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial … our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1644/divorce