Search
Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… complete report - pdf] Audit Objective Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended … Determine whether the PalmyraMacedon Central School District District used …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internetWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179XV.16.B Sole Custody Reporting – XV. End of Year
… must be reconciled at least monthly . Compliance with this requirement contributes immeasurably to accurate, complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingPort Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… and 120 unneeded generic user accounts were not disabled on the network. Sensitive information technology (IT) control … to take corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userXV.14 Federal Admin Recoveries – XV. End of Year
… authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the state fiscal year. Source 9 requests for new activity codes must be … information relating to Federal Transfers to Other Funds, see Chapter IX, Section 9.B - Transfers to Other Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesXI.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-pageState Agencies Bulletin No. 2024
… bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal year 2022. Affected Employees Employees who are … Internal Revenue code, which provides dollar limitations for benefits and contributions under qualified retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring communities. Budgeted appropriations … the amount of liquid/slush waste trucked-in for treatment and disposal. The Administrator has not periodically sampled …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Overview – XI. Procurement and Contract Management
… was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and Equipment … the prescribed criteria. Section 6.A - Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewVillage of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February … The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… and intact and made mandatory filings accurately and in a timely manner. Review and approve disbursements before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Arkport Central School District – Network Access Controls (2021M-162)
… that are unnecessary. Assess network user permissions on a regular basis and ensure that network user accounts … take corrective action. Appendix B includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Wayne Central School District – Transportation Department Operations (2021M-160)
… performance of the transportation department’s operations in accordance with Board-adopted policies and procedures. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mWhitesville Central School District – Information Technology (2021M-22)
… - pdf ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately … Determine whether Whitesville Central School District District officials adequately secured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Valley Central School District – Information Technology (2020M-154)
… complete report - pdf ] Audit Objective Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were … Determine whether the Board of Education Board and Valley Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154State Comptroller DiNapoli Releases School Audit
… Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) … and district officials have little assurance that ECA funds are adequately safeguarded and properly accounted for. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditPocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… or an investment policy. The Board did not develop a code of ethics. The Board did not annually audit the … accurate accounting records. Key Recommendations Develop, adopt and implement written policies and procedures that … and investment requirements. Develop and formally adopt a code of ethics. Perform a detailed annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsWestern Sullivan Public Library – Library Operations (2015M-156)
… audit was to examine the Library’s financial operations for the period July 1, 2013 through March 27, 2015. … a nine-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $702,000. Key Findings The Library’s fixed costs for operating its three buildings are high, and officials did …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Town of Ulster – Fire Protection Services (2015M-177)
… Background The Town of Ulster is located in Ulster County and has a population of approximately 12,300. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177