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Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of … effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationRainbow Rhymes Learning Center (Follow-Up)
… the implementation status of the three recommendations in our initial report, State Education Department: Rainbow … We recommended the Department recover the $473,815 from Rainbow; review another $166,665 of payments to Rainbow … $10,022 as inappropriate. These funds were recovered from Rainbow. Key Recommendation Officials were asked to …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followXIII.10 Overview – XIII. Employee Expense Reimbursement
… may have: (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS, or submit a personal check to the Agency to refund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… Consistently overestimated general fund appropriations from 2018-19 through 2020-21 by a total of $16 million and … $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made surplus fund balance appear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Purpose of Audit The purpose of our audit was determine if the District could achieve cost … The District is governed by an elected seven-member Board of Education. There are two schools in operation within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andTown of Delhi - Highway Department Leave Records (2020M-53)
… maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from … was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… company and corporate governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of … monetary settlement in this type of case in the Delaware Courts’ history, but also includes much-needed reforms to …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203State Agencies Bulletin No. 994
… Purpose To provide agency users with an overview of the new on-line help tool Effective Date(s) Immediately … as other helpful hints. Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkCollege of Nanoscale Science and Engineering – Network Security Controls
… security requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding … and data. Our audit identified further enhancements for implementation. Key Recommendation Implement enhancements …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsUse of Vendor-Supported Technology
… was complying with requirements to maintain its systems at vendor-supported levels. The audit covered the period June … technology (IT) department that operates out of its main office. To help carry out its mission, NFTA owns IT … However, we did identify unsupported systems used by NFTA on 66 devices. NFTA officials have not developed policies and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Fonda-Fultonville Central … not properly fund, use or manage reserve funds according to applicable laws or best practices. The board did not define the financial …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsCity of Hornell – Business Improvement District (2018M-38)
… in revenues of at least $3,915 that were unaccounted for and 138 questionable disbursements by the Association’s … Enter into a written agreement with the Association for services to be provided and monitor BID financial …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38DiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited … in questionable or fraudulent personal income tax refunds from being paid so far in 2015 …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… [read complete report - pdf] We also issued six letter reports to the following housing authorities: … housing authority administrative expenditures at the six authorities we audited were generally reasonable and … inappropriate expenditures to go undetected. In four of six authorities, we found either excessive compensation; lack …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Maine-Endwell Central School District – Financial Condition (2013M-49)
… 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark … and Owego, in Broome and Tioga Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Free School District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable criticism in the community,” said DiNapoli. “Several local elected …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… business unit, department, fund, project, program, and account within the State a unique identification number to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies