Search
Farmingdale Union Free School District – Payroll (2024M-22)
… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… (“Guidelines”) and Debt Issuance Approval Request Form (“Request Form”). The Guidelines summarize the process and criteria for …
https://www.osc.ny.gov/debt/approvalsState Agencies Bulletin No. 296
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Payroll Data Transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Chenango Valley Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-162)
… Develop written procedures for managing network account user access that include periodically reviewing user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/chenango-valley-central-school-district-network-user-accounts-andBroome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had … $24 million over the three-year period. Appropriations for three equipment accounts and two printing service … office, which is inefficient and increases the likelihood for errors. There are also no verifications within the …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetState Comptroller DiNapoli Releases School District Audits
… user accounts with unnecessary administrative permissions. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-school-district-auditsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationPelham Union Free School District – Information Technology (2021M-134)
… loss, and did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… combined purchase prices of approximately $47,500 did not have required asset tags, were not on the inventory or …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedWarren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and … for unjustified delays in paying vendors, and providers of service pursuant to Article 11-A of the State Finance Law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceFishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire … taxes were levied than needed to fund operations. As of December 31, 2020, the unassigned fund balance increased … to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 expenditures. The Board also did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightCity of Johnstown – Information Technology (2020M-127)
… [ read complete report - pdf ] Audit Objective Determine whether City of Johnstown (City) …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127Sexual Offender and Management Treatment Act Program
… mental abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has … The Office uses three psychiatric centers, Central New York Psychiatric Center, St Lawrence Psychiatric Center …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTown of Carlisle – Fund Balance (2017M-106)
… 7, 2017. Background The Town of Carlisle is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Bay Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsTown of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Garden City Union Free School District – IT Asset Management (2023M-161)
… [read complete report – pdf] Audit Objective Determine whether Garden City Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161