Search
Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
Newcomb Central School District ExtraClassroom Activity Fund 2015M127
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Brocton Central School District – Purchasing (2015M-305)
… through November 5, 2015. Background The Brocton Central School District is located in the Towns of Portland, Stockton … in Chautauqua County. The District, which operates one school with approximately 615 students, is governed by an … Brocton Central School District Purchasing 2015M305 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305CUNY Bulletin No. CU-751
… Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $28.36 $30.36 Electrician 9791717 $28.36 $30.36 Electricians Helper 9791722 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-751-international-brotherhood-electrical-workers-ibew-local-3Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period June 1, 2013 through August 7, 2014. Background The Village is located in the Towns of Monroe and Woodbury, … County, and has a population of approximately 2,400. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311East Islip Union Free School District – Financial Condition (2015M-283)
… overestimated expenditures. District officials did not have resolutions establishing two reserve funds totaling $1.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Village of Ellicottville – Procurement (2016M-426)
… to be followed for obtaining competitive pricing for professional services. Key Recommendations Ensure competitive … to prescribe the methods for soliciting competition for professional services. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Germantown Central School District – Payroll (2023M-3)
… and the compensation was supported and authorized by the Board of Education (Board). Key Findings The District … was accurate, adequately supported and authorized by the Board. District officials did not properly segregate … 12 employees that were either inaccurate or not authorized by the Board. Key Recommendations Assign personnel and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3The New York State Procurement Integrity Act
… transparency and accountability of the State’s procurement process by restoring the state comptroller’s independent … transparency and accountability of the States procurement process by restoring the state comptrollers independent …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actDiNapoli Releases City of Troy Budget Review
… the city’s resources. Furthermore, the general, water and sewer funds have displayed trends of weakening financial position and must be monitored to ensure the declining trends are … adequate flexibility to pay for unanticipated costs, and it only provides minimal funding for capital …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewEllenville Central School District – Network User Accounts (2022M-18)
… from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key Recommendations Develop written procedures for granting, changing and disabling user access. Maintain a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… a project in an ‘Open’ status allowing configuration of funds distribution and association with a customer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesVillage of Clifton Springs – Board Oversight (2014M-099)
… of Audit The purpose of our audit was to examine the Village Board’s oversight activities for the period June 1, 2012 through December 5, 2013. Background The Village of Clifton Springs is located in the Towns of Manchester and Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Town of Eagle – Wind Power Revenues (2014M-125)
… Purpose of Audit The purpose of our audit was to examine the Town’s use of and long-term plan for wind power revenues … The purpose of our audit was to examine the Towns use of and longterm plan for wind power revenues …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Town of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Naples Central School District – Network Access Controls (2020M-82)
… School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not regularly … IT users have and use their own network user accounts to access the District’s network. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… leave time accruals and time sheets to ensure the records agree and investigate any differences …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Harborfields Central School District – Claims Processing (2016M-38)
… vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to claims packages. Key Recommendation Verify vouchers and invoices against applicable quotes, bids and contracts, in addition to purchase orders, to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Cattaraugus County – Court and Trust Funds (2014M-85)
… controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, … and properly reported the condition of court and trust funds and abandoned property to the Office of the State … controls to safeguard and account for court and trust funds for the period of January 1 2011 through January 1 2014 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Village of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees … payroll payments totaling approximately $4,000 over a six-month period that were not supported by timecards. Key … Develop DPW payroll monitoring procedures to verify that time worked is accurately paid. Village officials agreed with …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014m