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Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… – pdf] Audit Objective Determine whether Ulster Board of Cooperative Educational Services (BOCES) officials … access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Tuckahoe Union Free School District – Overtime (2023M-53)
… Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation required …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
audit village Odessa
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Brighton Central School District – Procurement (2022M-205)
… officials used vendors that were granted awards from group purchasing organization contracts. However, officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … an average of $585,636, or 6 percent and appropriated fund balance that was not used. Surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mWilliam Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… Board of Education (Board) and District officials ensured check signings and online banking transactions were appropriate and secure. Key … the Board and District officials did not ensure check signings and banking transactions were secure. The … audit school william floyd check signing online banking 2022 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsPrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… charges were for a valid School purpose. In addition, none of the 186 purchases had evidence of pre-approval by the Executive Director or the Board … the School’s financial practices related to the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not properly budget for and allocate sales tax revenue. As a result, Town … whether Town of Canajoharie Town officials properly budget for and allocate sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204X.4 Overview – X. Guide to Vendor/Customer Management
… record is correct to ensure timely and accurate processing of transactions, including purchase orders and payments. … Vendors are responsible for ensuring the accuracy of certain information on their vendor record, including … - Vendor Certifications ). Information on the summary tab of the vendor record is populated by data on the remaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewX.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewTown of Alfred – Incompatible Duties (2021M-99)
… appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, … Ensure that an annual audit of the Supervisor’s records is conducted. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31, … The purpose of our audit was to review selected financial operations of the Town for the period January 1 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control … The Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Islip Fire District – Disbursements (2020M-9)
… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9State Agencies Bulletin No. 180
… Active employees (incumbents and employees on paid leave of absence) in multi-filled salaried positions when the … include the positions which are overfilled on the last day of the pay period (pay end date) for the specified check date. OSC may withhold salary payments of employees in overfilled positions. Agency Actions Review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsWading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … The Wading River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringTown of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88State Comptroller Thomas P. DiNapoli Statement on Federal COVID-19 Relief Plan
… “This is a game changer for New York. As the pandemic drags on for New Yorkers who … workers who have lost their jobs, for families struggling with childcare and for small businesses desperate to stay … This is a game changer for New York As the pandemic drags on for …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-thomas-p-dinapoli-statement-federal-covid-19-relief-plan