Search

State Agency Small-Dollar Purchases (Follow-Up)

… Purpose To determine the extent of implementation of the three … which was issued on September 9, 2010, our objectives were to determine the extent to which State agencies process … cost savings and revenue enhancements achievable through better use of procurement cards. The objective of our …

https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-follow

Ordinary Death Benefit – New Career Plan

… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …

https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefit

Ordinary Death Benefit – Police and Fire Plan

… Your beneficiary may be entitled to an ordinary death benefit if … contributions (if any) are also payable to your beneficiary. Eligibility An ordinary death benefit may be payable to your designated beneficiary if you have completed at least one year of …

https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefit

Village of Richfield Springs – Justice Court (S9-14-1)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … Board of Trustees, comprising a Mayor and four Trustees, is responsible for overseeing the Court’s general management … collected and remitted moneys received. However, The Court is not reporting potential traffic violation offenders to the …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1

Town of Queensbury – Justice Court (S9-14-2)

… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2

Massena Central School District – Financial Condition (2016M-21)

… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21

Chittenango Central School District – Financial Management (2016M-294)

… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … 2016. Background The Chittenango Central School District is located in the Towns of Cazenovia, Lenox, Lincoln and … operates four schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294

Batavia City School District – Financial Condition (2016M-160)

… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… safeguarded information technology (IT) assets acquired or in use during the audit period Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … prices of approximately $27,800 were not inventoried. In addition, annual inventories were not adequately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Lewiston-Porter Central School District – IT Asset Management (S9-22-14)

… Audit Objective Determine whether Lewiston-Porter Central School District (District) officials appropriately tracked, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14

Kings Park Central School District – IT Asset Management (S9-22-13)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 8 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13

Gloversville Enlarged School District – IT Asset Management (S9-22-12)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We … estimates of approximately $18,740 were not inventoried. In addition, annual inventories were not conducted and …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12

Geneseo Central School District – IT Asset Management (S9-22-11)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 55 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Freeport Union Free School District – IT Asset Management (S9-22-10)

… pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials appropriately tracked, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Central Valley Central School District – IT Asset Management (S9-22-7)

… Audit Objective Determine whether Central Valley Central School District (District) officials appropriately tracked, …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7

Walton Central School District – IT Asset Management (S9-22-24)

… percent of the sampled assets were not properly accounted for. Specifically: Ten Chromebooks could not be physically … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24

Pine Bush Central School District – IT Asset Management (S9-22-21)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)

… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22

Norwich City School District – IT Asset Management (S9-22-18)

… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a total cost of $534, … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18

Newfield Central School District – IT Asset Management (S9-22-17)

… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. Of … total cost of approximately $14,410 were not inventoried. In addition, annual inventories of all IT assets were not …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17