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Overview – XI. Procurement and Contract Management

… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) … that use an Invitation for Bid (IFB) are eligible for the Quick Contracting program if they meet the prescribed … Quick Contracting is intended to significantly lessen the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overview

Village of Port Dickinson – Financial Condition (2014M-154)

… the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 … February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Selkirk Fire Company No. 2 – Board Oversight (2021M-122)

… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122

Arkport Central School District – Network Access Controls (2021M-162)

… (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. District officials did not establish written … permissions. In addition, sensitive IT control weaknesses were communicated confidentially to officials. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Wayne Central School District – Transportation Department Operations (2021M-160)

… School District (District) officials have developed a process to routinely evaluate the overall efficiency and … Key Findings District officials did not develop a process to routinely evaluate the overall efficiency and … 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-2021m

Whitesville Central School District – Information Technology (2021M-22)

… Establish a written agreement with the Erie 1 Board of Cooperative Educational Services (BOCES) to define …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22

Valley Central School District – Information Technology (2020M-154)

… computer acceptable use policy. The District did not have a contingency plan to recover in the event of a significant service … interruption. The Board did not physically control access to or establish environmental controls over the server room. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154

State Comptroller DiNapoli Releases School Audit

… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-audit

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… 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 the Town of Wallkill, in Orange County. The District is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Western Sullivan Public Library – Library Operations (2015M-156)

… Background The Western Sullivan Public Library is located in Sullivan County and serves the residents of the Sullivan … which operates three library buildings, is governed by a nine-member Board of Trustees. Budgeted appropriations for … number of patrons remain low. Key Recommendations Perform a comparative cost-benefit analysis of Library operations and …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

Town of Ulster – Fire Protection Services (2015M-177)

… fire protection services to the Towns fire protection dist …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

Town of Tyrone – Financial Management (2014M-343)

… Budgeted appropriations for 2014 totaled approximately $1.2 million Key Findings The Town should avoid relying on … which ultimately depletes fund balance below a reasonable level. The Town has not developed policies, procedures or … Develop fiscal policies that include determining the level of fund balance that must be maintained for sufficient …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343

Town of Schroeppel – Cash Disbursements (2014M-296)

… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements … The purpose of our audit was to examine the Towns controls over cash disbursements for …

https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296

Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)

… (SLA) with the IT vendor. Establish adequate safeguards for online banking transactions. Implement strong access and financial application controls. Provide IT security awareness training …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technology

Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)

… adequate controls to safeguard information contained in the network and financial system. Personal Internet use …

https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technology

Hyde Park Central School District - Fixed Assets (2019M-103)

… whether District officials ensured that fixed assets were properly recorded, accounted for and disposed of. Key Findings The District does not have … in an inadequate segregation of duties. Fixed assets were not tagged as District property for seven items valued …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103

Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

Herricks Union Free School District – Overtime (2019M-127)

… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127