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XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… and approved by OSC. A copy of a recommended signature page and the certification language required on each signature page is attached . The Comptroller approval may be in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… 130 unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySackets Harbor Central School District - Information Technology (2019M-208)
… District officials did not: Establish written procedures for password management, wireless security, remote access and … wireless security and remote access. Develop procedures for adding, removing and modifying user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122State Comptroller DiNapoli Releases School District Audit
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditLaurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43State Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… compliance with the AUP. Develop written procedures for managing system access that include periodically … disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userTown of Grand Island - Information Technology (2019M-34)
… Key Findings Town officials did not monitor Internet usage for computer use policy (CUP) compliance. Town officials did … Design and implement procedures to monitor Internet usage for CUP compliance. Periodically review the inventory of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Town of Saranac - Cash Management (2019M-32)
… Key Recommendations Periodically request proposals for banking services from multiple financial institutions to … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… did not obtain the required residency documentation for 52 out of 55 students in our audit sample. Key … written policy and prepare and enforce written procedures for students’ proof of residency that include a provision to …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingHerkimer County Community College - Procurement (2019M-186)
… procedures do not address the solicitation of competition for professional services and insurance. The College … ensure they are consistent, and provide detailed guidance for procuring professional services and insurance. Ensure the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… which serves approximately 900 residents, is governed by an elected five-member Board of Fire Commissioners. … not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to … that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended December 31, 2002 Employee Retirement … to the financial statements if separate GAAP statements for those individual plans or pools are not available. … …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsExamples from GASB Statement 34 - Statement of Fiduciary Net Assets
… $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ … to the financial statements if separate GAAP statements for those individual plans or pools are not available. … …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsChanging Employers – Membership and Enrollment
… service in a particular title. A special plan allows for retirement after 20 or 25 years of service, regardless of … understand the consequences to their NYSLRS membership For example, ERS sheriff or correction officer service is …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Le Roy – Purchasing (2014M-106)
… a population of approximately 7,600. The Town is governed by an elected Town Board, which comprises the Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports