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City of Yonkers – Information Technology (2017M-86)
… not ensure that employees received adequate cyber security training. City officials have not adopted a breach … a formal disaster recovery plan to maintain or restore critical operations as quickly as possible in the event of a disaster. The plan should be distributed to all …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… May 31, 2013. Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … to access online banking and do not consistently erase the browser history after online banking. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationBrunswick Central School District – Financial Condition (2014M-002)
… the District’s oversight of its financial operations for the period July 1, 2010 through June 30, 2013. Background … 1,200 students and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. … reserves have grown from about $978,000 to more than $2.4 million in three years. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Beacon City School District -- Budget Review (B6-15-4)
… Chapter 308 of the Laws of 2005 authorized the Beacon City School District to issue debt up to a maximum amount … Beacon City School District Budget Review B6154 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4Electronic Documents Submission System (EDSS)
… roles, submit one of the appropriate forms below. Online Services Government Account Authorization - This form … Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online Services Bureau of Contracts Applications Account …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssSchoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … The Schoharie Central School District is located in portions of Schoharie, Albany, Montgomery and Schenectady … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Montauk Union Free School District – Financial Condition (2016M-168)
… The District, which operates one school with approximately 475 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Marion Central School District – Tuition Reimbursements (2016M-11)
… separation process procedures do not contain steps to verify that employees have fulfilled any post-reimbursement … written employment separation procedures include steps to verify that employees have fulfilled any post-reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Schroon Lake Central School District – Financial Condition (2014M-145)
… our audit was to review the District’s financial condition for the period July 1, 2010 through July 31, 2013. Background … The District’s general fund budgeted appropriations for the 2013-14 fiscal year were approximately $7.4 million. … expenditures were well below the budgeted appropriations for each year we reviewed. The Board did not establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 … million and overestimated appropriations by a total of $26.6 million over that period, District officials used only …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Copenhagen Central School District – Financial Condition (2016M-142)
… School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of … not developed multiyear operational or capital plans to address excess fund balance and future needs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Central School District officials saved more than $800,000 in health insurance costs by switching carriers and offering … today by New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight … measures that benefit both taxpayers and employees.” In January 2013, school officials in Franklin assessed the …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… of the state’s finances, while ensuring adequate funding for our most important needs, including education, public … boosted the state’s rainy-day funds and other reserves for economic uncertainties, and these funds should be … clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, policymakers must …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewPlattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The Plattsburgh … over cash receipts recorded in the system or the cash register and stated that one employee was required to count … compare the total amount of cash collected with the cash register tapes. Key Recommendations Establish comprehensive …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of … documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible responses arising …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Arcade – Internal Controls Over Purchasing (2013M-37)
… Office of General Services contracts. The Board did not verify that the Village received State contract pricing for … Establish procedures to ensure that Village officials verify that the price charged by a vendor awarded a State …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Cohoes Public Library – Governance and Operations (2015M-259)
… Public Library is a municipal public library located in the City of Cohoes in Albany County. The Library, which serves approximately … The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259