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Sewanhaka Central High School District – Business Office Information Technology Systems (2023M-12)
… (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or … plan to help them adequately secure and protect business office IT systems in the event of a disruption or … plan in place that is properly distributed to all business office staff and periodically tested for efficacy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/sewanhaka-central-high-school-district-business-office-informationXVI.2 Financial Reporting Policies – XVI. Financial Reporting
Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 customers. The District is … elected three-member Board of Commissioners. The District’s 2016 budgeted appropriations totaled approximately $2.6 … Findings Because the plan was not implemented in a prudent and cost effective manner, the buy-back program actually …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43State Comptroller DiNapoli Statement on Signing of New Legislative Package on Gun Control
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-signing-new-legislative-package-gun-controlSeneca Falls Central School District – Procurement (2021M-201)
… from soliciting competition for services provided by six professional service providers that were paid a total …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Owego - Water Fund Operations (2021M-205)
… adjustments reviewed, totaling $233,400, were not approved by the Board; of those, 28 adjustments totaling approximately … Review and approve all adjustments prior to implementation by the utility department in accordance with the local …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-owego-water-fund-operations-2021m-205Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… auditor. Collections totaling $5,767 were not recorded in the accounting records and were not deposited in the bank and collections of $845,258 were missing key … from a middle school were performed incorrectly, resulting in balance errors totaling as much as $9,370 that went …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… implemented information technology (IT) security controls to safeguard the network against unauthorized access or … City officials did not establish adequate controls to safeguard the network against unauthorized access or … IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop written policies …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… (Department) officials ensured that financial activity was properly recorded and supported, and that money was safeguarded. Key Findings Department officials did not ensure that financial activity was properly recorded and supported, and that money was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… to: Changes in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in … and Additions or deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Pulteney – Information Technology (2021M-28)
… report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town … a comprehensive IT contingency plan to minimize the risk of data loss or suffering a serious interruption of services. Monitor the use of IT resources or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
Determine whether West Canada Valley Central School District District officials implemented adequate internal controls to ensure that nonpayroll disbursements were authorized and proper
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsDavenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners (Board), the District’s Treasurer … not require the Treasurer to prepare and submit reports of the District’s financial activities for them to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147State Comptroller DiNapoli Releases School District Audit
New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… transactions were appropriate and properly accounted for, the Treasurer performed all financial duties including …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mLyncourt Union Free School District – Information Technology (2020M-121)
… could lose important data and suffer serious interruption in operations. District officials should have: Disabled 17 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121Village of Monticello – Records and Reports (2020M-104)
… filed in a timely manner. AUDs were typically filed over 200 days late. Key Recommendations Maintain accurate and …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… that was not used to finance operations. As of June 30, 2018, surplus fund balance totaled $1.7 million and was 12 percent of 2018-19 appropriations, exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131