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Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. As a result, there is a significant risk that network resources, financial data and student information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… communicated confidentially to officials, we found that the Board of Education (Board) and District officials did … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 … changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountCapital – 2022 Financial Condition Report
… program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s … (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 … Social Welfare purposes, up $508.7 million (64.1 percent). All other purposes, decreased by $263.1 million (15.1 …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAccounts Payable Advisory No. 32
… the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… July 1, 2014 through June 30, 2015. Background The George Junior Republic Union Free School District is located in the … George Junior Republic Union Free School District Tuition Billing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… Beach Union Free School District is located in the Town of Southampton, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Dobbs Ferry Union Free School District – Reserve Funds (2015M-264)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2014 … on how to establish, fund and maintain reserve funds, and all reserves were funded at reasonable levels. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/dobbs-ferry-union-free-school-district-reserve-funds-2015m-264Brasher Falls Central School District – Payroll (2016M-57)
… Brasher and portions of the Towns of Stockholm and North Lawrence in St. Lawrence County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/brasher-falls-central-school-district-payroll-2016m-57Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and … 20, 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member … was not used to generate a balance due report. Cases in which payment was not received within 60 days were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)
… GreenburghNorth Castle Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-managementSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers and the annual sales tax returns were not filed with the New York State … date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales tax; …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Greenwich Central School District – Claims Auditing (2016M-37)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of … Key Finding The claims auditor did not consistently audit all claims related to the capital fund prior to payment. Key … The Board should ensure that the claims auditor audits all claims prior to payment, unless they are statutorily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Executive appoints two Directors, the County Legislature Chair appoints two Directors and they jointly appointed one …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Out-of-State Orders – Divorce and Your Benefits
… a notarized Consent to New York Jurisdiction and Release form (RS6452) is executed by the member consenting to the … State. The Consent to New York Jurisdiction and Release form must authorize NYSLRS to deduct payments from the …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersSchenectady Municipal Housing Authority – Payroll (2014M-223)
… Purpose of Audit The purpose of our audit was to assess the Authority’s … The Schenectady Municipal Housing Authority is located in the City of Schenectady, in Schenectady County. The Authority, which was established …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-2232022 Financial Condition Report – 2022 Financial Condition Report
… ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and improved …
https://www.osc.ny.gov/reports/finance/2022-fcrUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period … method of soliciting competition in the procurement of all professional services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingIndian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… the 2015-16 fiscal year total approximately $38.5 million. Key Finding The District provided cost-effective special … and the rates it charged other districts were reasonable. Key Recommendations There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationCortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project … is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … and incentives provided to the firms or businesses in the tax exemption program. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-project