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Village of East Hampton – Information Technology (2015M-187)
… if computerized data and assets were properly safeguarded for the period August 1, 2013 through April 30, 2015. … five-member Board of Trustees. General fund expenditures for the 2013-14 fiscal year were approximately $19.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Partial Lump Sum Payment at Retirement – Divorce and Your Benefits
… Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently reduced monthly pension benefit. They must also elect a pension payment option for the payment of their monthly benefit. Read about …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementLyndonville Central School District – Procurement and Claims Audit (2022M-144)
… and/or the District’s purchasing policy and procedures for 65 percent of the purchases we reviewed totaling … included sales tax or late fees. The Board did not ask for and was not provided with monthly warrants (a list of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mVillage of Rhinebeck – Water Fees (2013M-311)
… our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. Background … Village’s budgeted water fund expenditures were $862,000 for the fiscal year ending May 31, 2013. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Erie County Probation Department – Restitution Payments (S9-20-11)
… officials had $36,013 they could not provide support for the source of the funds that could potentially be used to … Establish adequate written policies and procedures for enforcing and monitoring restitution obligations. Provide …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… prospective customers the Corporation could have increased player participation and related revenues and subsequently …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andNorth Shore Public Library – Financial Condition (2013M-344)
… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Starpoint Central School District – Network Access and Application User Permissions (2022M-101)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Key Recommendations Regularly review network user accounts for necessity and appropriateness and disable user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userCentral Valley Central School District – IT Asset Management (S9-22-7)
… percent of the sampled assets were not properly accounted for. Specifically: Two Chromebooks with a combined estimated … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton 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-s9-22-24Pine Bush Central School District – IT Asset Management (S9-22-21)
… percent of the sampled assets were not properly accounted for. Specifically: Four Chromebooks, with a total cost of … 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/pine-bush-central-school-district-it-asset-management-s9-22-21Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Norwich 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-s9-22-18Newfield Central School District – IT Asset Management (S9-22-17)
… percent of the sampled assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Village of Pomona – Financial Condition (2015M-272)
… our audit was to examine the Village’s financial condition for the period June 1, 2014 through July 10, 2015. Background … Village Board. The general fund’s budgeted appropriations for the 2015-16 fiscal year totals approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Mechanicville City School District – IT Asset Management (S9-22-16)
… percent of the sampled assets were not properly accounted for. Specifically: Four desktops ($535 each) and one … and officials did not adopt a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Le Roy Central School District – Reserve Funds (2022M-110)
… $2 million held in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance … enough to pay average annual unemployment expenditures for more than 200 years, and the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… project . Officials: Borrowed $2 million more than needed for the initial project and used the funds to make other … In March 2022, the former clerk of the works was arrested for defrauding the New York State and Local Retirement System …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Travel and Expense module include travel expenses, claims for damages, and other employee reimbursements. Some … available on the Office of the State Comptroller’s website for more detailed information as needed. Business Units may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewCity of Little Falls – Financial Condition (2021M-54)
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records make it difficult for officials to accurately assess the City’s current …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54