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Selected Aspects of the Dam Safety Program (Follow-Up)

… the deficiencies identified and its internal policy for inspection frequency was not consistent with its actual … plans to prevent or mitigate the adverse consequences of a dam failure. Key Finding Department officials made …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-follow

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0

Travel Advisory No. 17

… Subject : Agency Provided Meals to State Employees As a reminder, the Office of the State Comptroller (OSC) Travel … not reimbursable. Therefore, employees are not entitled to a per diem meal allowance on a day they consumed a meal … , the employee’s supervisor and the agency are responsible for ensuring its employees, particularly those assigned to …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employees

Suffolk County Probation Department – Restitution Payments (S9-20-9)

… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments … not always properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9

Wayne County Probation Department – Restitution Payments (S9-20-6)

… Recommendations Establish clear policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… also improperly established and funded reserve accounts. On average, the Board annually appropriated $2.4 million of … corrective action. Appendix B includes our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Holland Central School District – Claims Audit (2021M-210)

… the current claims auditor did not receive proper training to fulfill the Board’s claims audit responsibilities. As a … 47 claims totaling $596,495 lacked adequate documentation to demonstrate that officials complied with the procurement … our findings and recommendations and indicated that they have initiated or planned to initiate corrective action. 1 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Town of Morehouse – Records and Reports (2021M-182)

… [ read complete report - pdf ] Audit Objective Determine whether the … Morehouse (Town) Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. … maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)

… businesses complied with their agreements. The Loan Review Committee (Committee) approved two loans that exceeded Program loan …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolving

Friendship Central School District – Fund Balance and Reserves (2022M-55)

… Audit Objective Determine whether the Friendship Central School District (District) Board of Education (Board) and … Determine whether the Friendship Central School District District Board of Education Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Jamestown City School District – Fund Balance and Reserves (2022M-97)

… report - pdf] Audit Objective Determine whether the Jamestown City School District (District) Board of Education … Determine whether the Jamestown City School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97

Norwood-Norfolk Central School District – Financial Management (2022M-129)

… Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key Recommendations Reduce …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… did not provide oversight of the bookkeepers and bank reconciliations were not performed. As a result, the … current Supervisor and bookkeeper were unaware that two bank accounts existed and had $710,000 on deposit. The Town … and 2019 were inaccurate and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Chittenango Central School District – Information Technology (2023M-155)

… to react quickly and effectively to help resume, restore, repair and/or rebuild critical IT systems or data in a timely …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… were not needed. Enter into a service level agreement (SLA) with each of the District’s IT service providers to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Silver Creek Central School District – Financial Management (2022M-153)

… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of Education … Determine whether the Silver Creek Central School District District Board of Education …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Montauk Union Free School District – Information Technology (2022M-137)

… School District (District) officials secured access to the network and financial application and developed an … application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

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