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Garrison Union Free School District – Financial Condition (2016M-108)
… audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. … Background The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The … Review reserve funds to determine if the amounts reserved are justified, necessary and reasonable, and reduce those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … not addressed the conflicting duties regarding the payroll access rights adequately. The District Treasurer and the … Administration had not reviewed the payroll clerk’s access rights after the completion of a software update. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Hastings-on-Hudson in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275City of Cohoes – Purchasing (2014M-192)
… of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. … and six elected councilpersons. Budgeted appropriations for fiscal year 2014 total approximately $18.2 million. Key … the City’s procurement policies and General Municipal Law when procuring goods and services. …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 … the 2015-16 fiscal year are $42.9 million. Key Finding The energy performance contract is projected to achieve the …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceRondout Valley Central School District – Financial Management (2015M-296)
… audit was to examine the District’s financial management for the period July 1, 2012 through July 27, 2015. Background The Rondout Valley Central School District is located in the Towns of Marbletown, Rochester, Rosendale and Wawarsing in Ulster County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Village of Argyle – Water Billing and Collections (2023M-148)
… The Clerk-Treasurer did not properly assess $4,330 in penalties on unpaid customer accounts. The Board did not … Maintain adequate accounting records. Ensure penalties are properly assessed on unpaid customer accounts. …
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-3Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… located. 20 IT devices that cost $19,914 were not listed in the District’s accounting detail report. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyVillage of Homer – Purchasing and Credit Cards (2017M-112)
Village of Homer Purchasing and Credit Cards 2017M112
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for coming to terms that …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeTown of Seneca Falls – Cash Collections (2023M-57)
… permit fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… individuals. In addition to sensitive information technology (IT) control weaknesses that were confidentially …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mHeuvelton Central School District – Procurement (2023M-55)
… the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they are unable to assure taxpayers that the District is procuring goods and services in the most prudent and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Carle Place Union Free School District – Network User Account Controls (2022M-121)
… officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased risk of … did not: Disable 52 unneeded employee network user accounts, 376 unneeded student network user accounts, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsXI.2.L Contract Signature Page – XI. Procurement and Contract Management
… may be in the format of a wet signature, a signature stamp, or digital signature stamp, all which have the same force and effect. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… examined. Provide information technology (IT) security awareness training to all employees using IT resources. … and disabling user access. Provide periodic IT security awareness training to all employees who use IT resources. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologySelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, Fulton County, and … to ensure that the accounting records and reports are complete. …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53