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XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… The purpose of the certification is to ensure agencies attach the signature pages to the contract documents filed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … Determine whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
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)
… of our audit was to examine the internal controls over the District’s financial operations for the period January 1, … 2015 through May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate from … Pocatello Fire District Board Oversight and Treasurers Records and Reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsState Comptroller Thomas P. DiNapoli Releases School District Audit
… County) District officials did not adequately manage network user accounts or develop and adopt a written disaster … control weaknesses were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditVillage of Dering Harbor – Payroll (2020M-78)
… Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not require … of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… officials adequately safeguarded information technology (IT) assets. Key Findings District officials did not establish adequate controls over IT assets. The Board did not: Develop comprehensive IT policies or procedures. Enter into a written service level … officials adequately safeguarded information technology IT assets …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyTown of Grand Island - Information Technology (2019M-34)
… Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town … to Town officials. Key Recommendations Design and implement procedures to monitor Internet usage for CUP … compliance. Periodically review the inventory of IT assets and expand it to include software and data. Ensure that all …
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)
… did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank …
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)
… procedures for students’ proof of residency that include a provision to periodically update and verify the proof of …
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)
… complete report - pdf] Audit Objective Determine whether College officials use competitive methods when procuring … with purchasing procedures and is not communicated to all College staff involved in the purchasing process. The … competition for professional services and insurance. The College purchased goods and services totaling $474,514 and …
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)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. Ensure that all credit card claims are properly audited prior to payment. Ensure that all travel is preapproved by the Board. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319State Comptroller DiNapoli Releases School District Audit
… price. In addition, officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in … and $17,565 in finance charges and other fees. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditLaurens Fire District – Financial Activities (2021M-43)
… 2017 through 2019 annual reports were between 122 and 852 days late. Key Recommendations Segregate key duties … Obtain an annual independent audit of the 2019 records and annually audit the Treasurer’s records. File annual … timely manner. District officials agreed with our findings and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Sackets Harbor Central School District - Information Technology (2019M-208)
… officials did not: Establish written procedures for password management, wireless security, remote access and … Key Recommendations Adopt comprehensive procedures over password management, wireless security and remote access. …
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)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … include realistic estimates for revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Haverstraw-Stony Point Central School District – Information Technology (2021M-108)
… - pdf ] Audit Objective Determine whether Haverstraw-Stony Point Central School District (District) officials … controls over user accounts to prevent unauthorized use, access and loss. Key Findings Officials did not … District’s user accounts to protect against unauthorized use, access and loss. Officials did not: Establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits were issued. Mount Pleasant Central School District – … Sensitive information technology control weaknesses were communicated confidentially to officials. Williamson … The board did not ensure that non-payroll disbursements were appropriately procured, properly audited and approved, …
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)
… disable any deemed unnecessary and periodically review for necessity and appropriateness. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-user