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Area #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as … on wireless networks can expose internal network resources to additional threats. Therefore, a wireless environment … requires certain additional security precautions to prevent unauthorized access and eavesdropping. Although …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School … maximum of 4 percent of the ensuing year’s budget. To reduce the fund balance and stay within the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalDiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 10, 2015 of tax-exempt and taxable New York State General Obligation … the date of delivery, expected to be March 19, 2015. A copy of the Preliminary Official Statement which contains …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsTown of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s … Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara … County. The Authority was established pursuant the New York State Public Housing Law and operates six properties in …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of East Fishkill –Financial Condition (2014M-139)
… sewer districts. Town officials did not revise the sewer rent charges from 2009 through 2013 although two of the sewer … the year. Develop reasonable and realistic sewer budget estimates. Review sewer rent charges and revise them to generate sufficient revenues …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August … thus negating any benefit the appropriation of fund balance would have in reducing fund balance or the property …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … deficit would have been even greater. The Board failed to audit all claims as required by Village Law. For the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … variances become known. Develop and implement a plan to eliminate the fund deficits. Correct the accounting …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Opinion 91-22
… the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE … PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) … previously concluded that a fire police squad is intended to be a component of a fire department or fire company (1971 …
https://www.osc.ny.gov/legal-opinions/opinion-91-22South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… purpose of our audit was to review the internal controls over the District’s timekeeping procedures for the period … the District has implemented procedures and controls over the payroll process, there is room for improvement due … eight of 83 employees with bus driver titles and five of 55 employees with food service titles. Except for minor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … We found that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the … Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Contract Advisory No. 3
… Any fields that do not need to be modified should be left blank. Specifically, when the amendment is extending the … the New Begin Date field should almost always be left blank. As an example: To create an amendment transaction … entered into the SFS. The New Begin Date field should be left blank because the start date of the contract period is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemSchuyler County – Treasurer’s Office (2014M-186)
… financial position at any point in time during the fiscal year. Because financial records were inaccurate and out of … 1, 2013, and the 2012 AUD was not filed until October 16, 2013. Even after the CPA provided correcting entries and … amount of taxes due to the County at any time during the year. Officials did not have a list of taxpayers with tax …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityState Comptroller DiNapoli Releases Audits
… 35 reports, auditors determined significant cost savings to NYSHIP would occur if more out-of-network providers who … can choose. Auditors recommended that action be taken to recover overpayments and prevent out-of-network providers … during calendar years 2013 and 2014 for the employee to commute between his residence and an alternate work …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new … Local One Effective Date Immediately Background Pursuant to the Memorandum of Agreement between the City University of … below, were established effective November 27, 2003. Refer to Carmelo Batista's forthcoming memorandum regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … a comprehensive written investment policy as required by state law until the end of the audit period. The district … Lake Placid Central School District – Transportation State Aid (Essex County) District officials did not apply for …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1