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Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… - pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … Determine whether Cayuga County Soil and Water Conservation District District officials …
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)
… receive IT security awareness training and that training is provided whenever the IT policies are updated. Town …
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)
… Town officials maximized interest earnings and minimized bank fees. Key Findings The Board did not develop and manage … program to ensure interest earnings were maximized and bank fees were minimized. Had the Supervisor invested … by $56,324 during the audit period. The Town incurred bank fees totaling $3,327 while receiving $920 in interest …
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)
… officials did not review tuition billing prepared by the School’s contracted accounting firm. An incorrect formula … of residence being overbilled by more than $161,000 in the 2018-19 school year. School officials did not obtain the required residency documentation for 52 out of 55 students in our …
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)
… officials use competitive methods when procuring goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the … officials use competitive methods when procuring goods and services …
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)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The …
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
… The savings would have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. … could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials should not have paid $74,980 to …
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-43Sackets Harbor Central School District - Information Technology (2019M-208)
… student management system (SMS) against unauthorized use, access and loss. Key Findings District officials did not: … for password management, wireless security, remote access and managing user access rights. Disable unneeded network user accounts and … the student management system SMS against unauthorized use access and loss …
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)
… for establishing each reserve fund levels and conditions under which each fund’s assets will be used or replenished. District officials …
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)
… generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …
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
… also did not adequately manage network user accounts. Sensitive information technology control weaknesses were … payment as required. Find out how your government money is spent at Open Book New York . Track municipal spending, … contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
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)
… complete report - pdf ] Audit Objective Determine whether Mount Pleasant Central School District (District) officials … Determine whether Mount Pleasant Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userExamples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … reprinted by permission. Sample City Statement of Changes in Fiduciary Net Assets Fiduciary Funds For the Year Ended … Investments earnings: Net (decrease) In fair value of investments (272,522) Interest …
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
… Examples from GASB Statement 34 included in this bulletin, … 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December 31, 2002 … and other purposes $65,796,103 $ 80,776 Statements of individual pension plans and external investment pools are …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsChanging Employers – Membership and Enrollment
… A special plan allows for retirement after 20 or 25 years of service, regardless of age. If an employee is considering a promotion to a civilian or administrative position, or considering a job … special plans. Members of PFRS should be made aware that a civilian or administrative job change may affect their …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersTown of Le Roy – Purchasing (2014M-106)
… 1, 2013 through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… to determine if the amounts reserved are necessary and reasonable. To the extent that they are not, reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275Village of Argyle – Water Billing and Collections (2023M-148)
… [read complete report – pdf] Audit Objective Determine whether the Village of … accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Chautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3