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Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… Tioga County Industrial Development Agency (TCIDA) Board of Directors (Board) and Executive Administrator … for project approval. In addition, payments in lieu of taxes (PILOTs) for four projects and 26 revolving loan … initiate corrective action. … Determine whether the Board of Directors and Executive Administrator Administrator …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… all claims are audited and approved by the membership for payment each month. Adopt a code of ethics and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comprehensive written reserve fund policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Alexander Central School District – Financial Condition (2015M-227)
… The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County and the Town of Bennington in Wyoming County. The District operates two schools with 858 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Albion Central School District – Budgeting (2016M-80)
… 2015. Background The Albion Central District is located in in the Towns of Albion, Barre, Carlton, Gaines, Kendall, Murray and Ridgeway in Orleans County and the Town of Elba in Genesee County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Schenevus Central School District – Budgeting (2014M-123)
… in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and operates one school with approximately 365 students. … tax reduction reserve fund was not formally established and was not funded according to statutory requirements, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … recordkeeping. Adopt written IT policies and procedures to address acceptable computer use, internal user access, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Brighton Central School District – IT Asset Management (S9-22-6)
… to confirm they were inventoried. We found 6 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/brighton-central-school-district-it-asset-management-s9-22-6Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20X.4.C Contacts – X. Guide to Vendor/Customer Management
… which includes instructions for enrolling in electronic payment. Process and Transaction Preparation: If a vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsQuaker Street Fire District – Board Oversight (2021M-96)
… Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement … Additionally, the Board did not provide adequate oversight to ensure the required AUDs were filed timely. The Board: Did … all fuel card charges are sufficiently supported prior to payment. Ensure that AUDs are filed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96New Rochelle City School District – Information Technology (2021M-142)
… established adequate controls over network and financial application user accounts to prevent unauthorized access, use … not establish adequate controls over network and financial application user accounts to prevent unauthorized use, access … District procedures were followed to communicate financial application user account changes to the vendor. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Town of Clifton Park – Information Technology (2020M-162)
… report - pdf ] Audit Objective Determine whether Town of Clifton Park (Town) officials adequately safeguarded … agreement. Town officials disagreed with certain aspects of our findings and recommendations, but indicated they have … our comments on issues raised in the Town’s response letter. … Determine whether Town of Clifton Park Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… complete report - pdf ] Audit Objective Determine whether the Amityville Union Free School District (District) … deposited and disbursed extra-classroom activity (ECA) funds. Key Findings District officials did not properly … and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… of Finances. NYS implemented SFS, a single instance of Oracle PeopleSoft Financials software, in April 2012. Some …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewTown of Milo – Financial Condition (2020M-172)
… effectively manage the Town’s financial condition. More real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… Transportation Authority’s improved revenue forecast and expectations of additional federal aid. “Improvements in fare, toll and tax collections have put MTA’s short-term finances on a … is working towards, this could result in even better news for riders as substantial cuts could be put off until …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetVillage of Red Hook – Information Technology (2020M-89)
… required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster recovery … comprehensive IT policies and provide employees with IT security awareness training. Develop procedures for …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89State Agencies Bulletin No. 329
… the employees' paychecks. Agency Actions When entering any of the above deduction codes the Deduction Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/329-changing-warning-message-general-deduction-panel-reject-message