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Montauk Union Free School District – Information Technology (2022M-137)
… be able to recover from a network disruption or disaster. In addition to sensitive IT control weaknesses that were … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Afton Central School District – Fund Balance Management (2023M-18)
… than needed to fund operations and were not transparent with taxpayers. The Board annually overestimated … to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … balance on District operations. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingTown of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Holland Central School District – Claims Audit (2021M-210)
… complete report - pdf ] Audit Objective Determine whether the Holland Central School District (District) Board of … Determine whether the Holland Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… today released the following statement on New York City’s property tax assessments: “The release of New York City’s … today released the following statement on New York Citys Property tax assessments …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-schedulePress Conference on the Flushing Snapshot Report
… socially distanced press conference to discuss his report on the economic health of the greater Flushing area in Queens, NY. He will be joined by … socially distanced press conference to discuss his report on the economic health of the greater Flushing area in Queens …
https://www.osc.ny.gov/events/flushing-snapshotBayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… the excess fund balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementWayne County Probation Department – Restitution Payments (S9-20-6)
… Determine whether the Wayne County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… to pay victims with unsatisfied restitution orders. Some of this money was collected in the 1980’s. Officials did not … procedures to enforce and monitor restitution orders. 22 of the 44 restitution orders we reviewed had uncollected … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Contract with Daytop Village, Inc. (Follow-Up)
… Village, Inc. (Report 2008-R-1). Background The Office of Alcoholism and Substance Abuse Services (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are provided by not-for-profit organizations under contracts administered by …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Chemical Dependency Program Payments to Selected Contractors in New York City (Report 2007-S-60). Background Our initial … of alcohol and substance abuse. We audited $8.4 million in payments made to the two contractors, and found that …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followSelected Aspects of the Dam Safety Program (Follow-Up)
… in our initial audit report, Selected Aspects of the Dam Safety Program (Report 2006-S-61). Background The initial … compel dam owners to correct the deficiencies identified and its internal policy for inspection frequency was not … Other Related Audit/Report of Interest Department of Environmental Conservation: Selected Aspects of the Dam …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followPollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… audit report, issued on March 22, 2010, examined whether DEC adequately fulfilled its testing program responsibilities. We found DEC generally fulfilled its responsibilities but could … for all aspects of the program. We also questioned whether DEC's coverage of inspection facilities was adequate because …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followChittenango Central School District – Information Technology (2023M-155)
… Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware attack, … to officials, we determined: Eighty-nine (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been disabled. Eleven of 21 local user accounts (52 percent) reviewed on 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Brentwood Union Free School District – Information Technology (2023M-83)
… ensured computerized data was safeguarded by monitoring network user accounts, providing network users with information technology (IT) security … District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Jamestown City School District – Fund Balance and Reserves (2022M-97)
… City School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Determine whether the Jamestown City School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Norwood-Norfolk Central School District – Financial Management (2022M-129)
… or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Silver Creek Central School District – Financial Management (2022M-153)
… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets