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Sullivan West Central School District - Retiree Health Insurance (2019M-196)
Determine whether District officials and personnel ensured that health insurance contributions from eligible retirees were properly billed
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… Power Coalition revenues; $4.2 million was maintained in the debt service fund although the funds had not been … pay debt. District officials improperly restricted funds in a debt reserve. District officials maintained a capital … Account for Niagara Power Coalition revenues in a special revenue fund. Investigate the source of funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andUnified Court System Bulletin No. UCS-326
… Association dated April 17, 2023, a vote was taken and passed on April 13, 2023, to increase membership dues from $15.00 to $20.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-326-suffolk-county-court-employees-association-dues-increaseVillage of Suffern – Financial Condition (2013M-273)
… Adopt structurally balanced budgets that are based on reasonable and historical data. Monitor operations …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… District (District) is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran in Chemung …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… who wish to transfer the charge for their advances from an old fiscal year appropriation to a new fiscal year appropriation must … NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Permanently Charged Advances If agency staff has not rolled over advances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverCentral Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the period July 1, … did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure that the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Unified Court System Bulletin No. UCS-343
The purpose of this bulletin is to notify agencies of an automatic union dues increase for employees represented by COBANC in Bargaining Unit DR
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobancBerkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Berkshire Union Free School District is a special act school district located on the grounds of the … not adequately monitor the District’s financial condition. To alleviate cash flow difficulties, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Malverne Union Free School District – Fund Balance (2016M-120)
… budgets with more realistic expenditure estimates based on prior years’ actual results and anticipated operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120New Rochelle City School District – Financial Condition (2013M-377)
… on unexpended fund balance from prior years as a financing source for annual budgets, which has reduced the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377West Hempstead Union Free School District – Financial Condition (2016M-116)
… Purpose of Audit The purpose of our audit was to evaluate the … July 1, 2014 through February 29, 2016. Background The West Hempstead Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Town of Benson - Disbursements (2019M-54)
… or bank account transfers. The Board lacked oversight of the Supervisor. Key Recommendations Destroy signature stamps. Supervisor should authorize all online bank account … and bank account transfers. Perform an annual audit of the Supervisor’s records and reports. Except as specified …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Oversight of Public Water Systems (Follow-Up)
… in our initial audit report, Oversight of Public Water Systems (Report 2017-S-45 ). About the Program Our … is providing effective oversight of the State’s Public Water Systems (PWSs) to ensure water is suitable for people …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followLinkNYC Program Revenues and Monitoring
… whether New York City received all the revenues specified in the contract terms and whether the Department of … February 1, 2015 to May 5, 2020. About the Program DoITT is the technology core of New York City government, working … In December 2014, the City, through DoITT, entered into a Franchise Agreement (Agreement) with a consortium of …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate … a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have … create an effective AI governance structure. … To assess New York Citys progress in establishing an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceTown of Harrison - Budgeting Practices (2018M-142)
… of our recommendations. Appendix B includes our comments on issues raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142King Center Charter School - Information Technology (2018M-61)
… School officials do not have formal procedures to address breach notification, disaster recovery, data backup, password security management, IT asset inventory … Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, password …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Village of Schoharie - Board Oversight (2018M-184)
… perform all cash receipts and disbursements duties with little oversight from the Board. The Board has not audited, …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with … identify the type and/or quantity of materials purchased. Recycling credits were not processed accurately resulting in … BPU’s response. … Determine whether energy efficiency and recycling rebates and credits were issued in accordance with …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155