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Mount Morris Central School District – Online Banking (2022M-99)
… officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized access to online bank accounts was limited. Monitor computer use with the acceptable use policy … regulations. Key Recommendations Ensure the written bank agreement sufficiently details online banking. Designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Town of Harrison - Budgeting Practices (2018M-142)
… Board underestimated revenues in its budgets by a total of $15.4 million, or an average of $3.08 million (8 percent) per year, which created … Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Selected Programs to Assist Businesses in New York City
… provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance … in accordance with the applicable requirements of each program, including eligibility and the value of rebates …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityOversight of Contract Expenditures of Phoenix House New York
… Purpose Our audit determined whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, … 2013 through June 30, 2016. Background OASAS oversees one of the nation’s largest and most diverse programs for the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkOversight of Runaway and Homeless Youth (Follow-Up)
… and homeless youth (RHY) can be fleeing neglect, abuse, or conflict in their homes. These youths are generally still … may lack general life skills, and may have little or no work experience. Homelessness can make youths … and supporting documentation was not always complete or provided timely by or to program staff after the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/17/oversight-runaway-and-homeless-youth-followBest Practices – Information Technology Contingency Planning
… and data that support the processes and services. In the event of an incident, personnel need to quickly … an explanation of how payroll processing will continue in the event of an unplanned IT incident that renders the … information is routinely backed up so that it is available in the event of an emergency. An IT contingency plan is the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesSelected Aspects of Subway Station Safety (Follow-Up)
… of repair (e.g., loose/missing handrails and stair treads, platform edges, uneven floor surfaces, holes, water …
https://www.osc.ny.gov/state-agencies/audits/2020/02/20/selected-aspects-subway-station-safety-followPublic Safety Overtime
… received from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York … been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimePayroll Improvement Project Bulletin No. PIP-004
… in the Data Dictionary will be accurate in PS Query at Go Live. The Data Dictionary may be used for updating queries … their designated queries in a test database prior to Go-Live to determine whether the queries will need to be updated … the changes, and update the queries in PS Query after Go Live. If assistance is required in updating queries once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-004-payroll-improvement-project-92-query-data-dictionaryOversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & Community Development (Department) effectively oversees its afterschool and summer employment programs operated by the Greater Ridgewood Youth … To determine whether the New York City Department of Youth Community Development …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsKinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period … Recommendations Develop individual budgets for each of the water and sewer districts. Enter into a written … audit was to review the financial operations of Ausable Water District 2 Ausable Water District 3 and Ausable Sewer …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274McLean Fire Department - Financial Operations (2018M-40)
… duties. Key Recommendations For money collected at fundraising events use: cash reporting forms to document …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are properly accounted for. Not all disbursements were paid according to Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190School District Bus Safety (2018-MS-4)
… providing adequate oversight over transportation functions to ensure the safe transportation of students. Key Findings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeSchenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing costs … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Iroquois Central School District - Financial Management (2018M-102)
… which annually averaged $1.8 million, was not needed to finance operations. The Board and District officials did not transparently budget to fund a capital reserve. The Board did not review all … and appropriated fund balance. Review all reserves to determine whether balances are necessary and reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… adequately safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 … The City has no formal process for staying current on water and wastewater system cybersecurity threats. Officials … City of Glens Falls Water and Wastewater System Cybersecurity 2017M117 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117